PORTILLO v. C.I.R.

No. 92-4526.

988 F.2d 27 (1993)

Ramon PORTILLO and Dolores Portillo, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

April 13, 1993.


Attorney(s) appearing for the Case

David Leeper, Leeper & Leeper, El Paso, TX, for petitioners-appellants.

Bridget Rowan, Gary R. Allen, Chief, Richard Farber, Appellate Section, Tax Div., U.S. Dept. of Justice, Abraham N. M. Shashy, Jr., Chief Counsel, IRS, Washington, DC, for respondent-appellee.

Before WISDOM and DUHÉ, Circuit Judges and HAIK, District Judge.


HAIK, District Judge:

Ramon and Dolores Portillo appeal an order of the Tax Court denying them litigation costs. A previous panel of this Court reversed the Tax Court's decision in part, affirmed in part, and remanded for recalculation. Portillo v. C.I.R., 932 F.2d 1128 (5th Cir.1991). We find that the Tax Court abused its discretion in denying costs. We reverse, remand to the Tax Court for a determination of reasonable attorney...

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