1. Home
  2. Browse Decisions
  3. F.3d
  4. 200 F.3d
  5. 200 F.3d 351 (2000)
 

ESTATE OF CERVIN v. C.I.R.

No. 98-60503.

200 F.3d 351 (2000)

ESTATE of Alto B. CERVIN, Deceased; Nita-Carol Cervin Miskovitch and Bennett W. Cervin, Executors, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 24, 2000.

Attorney(s) appearing for the Case

Claude R. Wilson, Jr., Vial, Hamilton, Koch & Knox, Bennett W. Cervin (argued), Thompson & Knight, Dallas, TX, for Petitioners-Appellants.

Anthony J. Campiti (argued), Thompson & Knight, Dallas, TX, for Estate of Alto B. Cervin.

Curtis C. Pett (argued), David English Carmack, U.S. Dept. of Justice, Tax Div., Charles Casazza, Clerk, U.S Tax Court, Washington, DC, for Respondent-Appellee.

Before HIGGINBOTHAM and SMITH, Circuit Judges, and DUPLANTIER, District Judge.

JERRY E. SMITH, Circuit Judge:

As a "prevailing party" in a previous tax deficiency dispute with the Internal Revenue Service (the "IRS," the "government," or the "Commissioner"), the taxpayer appeals the Tax Court's denial of an award of attorneys' fees above the $75 per hour limit imposed by the Internal Revenue Code. Because we agree with the Tax Court that no "special factor" existed to justify deviating from the statutorily-imposed cap, we affirm.

I...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases