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ESTATE OF JOHNSON v. C.I.R.

No. 92-4270.

985 F.2d 1315 (1993)

ESTATE of Michael A. JOHNSON, Deceased, Geraldine Johnson, Administratrix, and Geraldine Johnson, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

March 24, 1993.

Attorney(s) appearing for the Case

Michael A. Mayhall, New Orleans, LA, for appellants.

Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Edward T. Perelmuter, Gary R. Allen, Chief, Ann B. Durney and Shirley D. Peterson, Asst. Attys. Gen., Tax Div., Dept. of Justice, Washington, DC, for appellee.

Before REYNALDO G. GARZA, HIGGINBOTHAM, and DeMOSS, Circuit Judges.

REYNALDO G. GARZA, Circuit Judge:

Taxpayer, Geraldine Johnson, is seeking to recover legal costs under IRC Section 7430 in connection with the litigation leading up to a settlement with the IRS. The Tax Court determined that the IRS was substantially justified in its position and, thus, denied her prevailing party status. Consequently, the court denied Geraldine Johnson's request for litigation costs. We find that the Tax...

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