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BOUTERIE v. C.I.R.

No. 93-5534.

36 F.3d 1361 (1994)

Rita B. BOUTERIE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

November 8, 1994.

Attorney(s) appearing for the Case

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

David L. Jordan, Acting Chief Counsel, I.R.S., Shirley D. Peterson, Asst. Atty. Gen., Tax Div., Dept. of Justice, Gary R. Allen, Chief, David A. Shuster, and Kenneth L. Greene, Appellate Section, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee.

Before REYNALDO G. GARZA, WIENER and EMILIO M. GARZA, Circuit Judges.

WIENER, Circuit Judge:

Petitioner-Appellant Rita B. Bouterie ("Taxpayer") appeals an order of the United States Tax Court ("Tax Court") denying her request for the costs incurred in litigating a Petition for Redetermination of Taxes ("Petition for Redetermination"), which she filed in response to a Notice of Deficiency ("Notice") issued by the IRS. The Tax Court found that Taxpayer had failed to establish that the IRS' litigation position was not "substantially justified...

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