DANG v. COMMISSIONER OF INTERNAL REVENUE

No. 00-2346.

259 F.3d 204 (2001)

Hiep H. Dang; Phuong My T. Chau, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided: July 26, 2001.


Attorney(s) appearing for the Case

ARGUED: Bruce Elwyn Gardner, THE GARDNER LAW FIRM, P.C., Washington, D.C., for Appellants.

Gilbert Steven Rothenberg, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

ON BRIEF: Claire Fallon, Acting Assistant Attorney General, Sara Ann Ketchum, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Before WILLIAMS and KING, Circuit Judges, and HAMILTON, Senior Circuit Judge.


Affirmed by published opinion. Judge KING wrote the opinion, in which Judge WILLIAMS and Senior Judge HAMILTON joined.

OPINION

KING, Circuit Judge:

Hiep H. Dang and Phuong My T. Chau ("taxpayers") appeal the Tax Court's denial of their motion for an award of the administrative and litigation costs arising from their now-settled petition in the Tax Court. For the reasons set forth below, we affirm.

I.

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