RAGAN v. C.I.R.

No. 99-60209.

210 F.3d 514 (2000)

Jacqueline RAGAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

April 21, 2000.


Attorney(s) appearing for the Case

Bruce M. Rose (argued), Law Office of Bruce Rose, Westchester, IL, for Petitioner-Appellant.

Joan I. Oppenheimer (argued), Gilbert S. Rothenberg, Loretta Argrett, Asst. Atty. Gen., U.S. Dept. of Justice, Tax Div., Charles Casazza, Clerk, U.S. Tax Court, Stuart L. Brown, Chief Counsel, IRS, Washington, DC, for Respondent-Appellee.

Before POLITZ, JOHN R. GIBSON and HIGGINBOTHAM, Circuit Judges.


PATRICK E. HIGGINBOTHAM, Circuit Judge:

Jacqueline Ragan appeals the Tax Court's rulings on her motions for attorney fees and litigation expenses incurred in successfully defending claims made by the IRS which were not substantially justified. We find that the Tax Court abused its discretion in calculating some portions of Jacqueline Ragan's fees. Consequently, we AFFIRM in part and REVERSE in part, calculating the final fee award to be $52,844.59.

I

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