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POWERS v. C.I.R. SERVICE

Nos. 94-40005, 94-40006 and 94-40007.

43 F.3d 172 (1995)

M. Lane POWERS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 26, 1995.

Attorney(s) appearing for the Case

Robert I. White, Lawrence Sherlock, Chamberlain, Hrdlicka, White, Williams & Martin, Houston, TX, for appellant.

David L. Jordan, Acting Chief Counsel, I.R.S., Thomas J. Clark Richard Farber, Attys., Gary R. Allen, Chief, Appellate Section, Tax Div. U.S. Dept. of Justice, Washington, DC, for appellee.

Before GARWOOD, JOLLY and STEWART, Circuit Judges.

STEWART, Circuit Judge:

This consolidated appeal from the Tax Court involves the issue of the sufficiency of an award for litigation costs to prevailing taxpayer M. Lane Powers under § 7430 of the Internal Revenue Code as well as the issue of whether Powers made an unequivocal, irrevocable election to relinquish the three-year carryback provision of § 172(b) of the Code. We affirm in part, reverse in part, and remand in part.

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