WILKES v. U.S.

No. 00-16614.

289 F.3d 684 (2002)

Nolan R. WILKES, Jr., Personal Representative of the Estate of Nolan R. Wilkes, Sr., deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

April 22, 2002.


Attorney(s) appearing for the Case

Jonathan S. Cohen, Andrea R. Tebbets, Dept. of Justice/Tax Div./ App. Section, Washington, DC, for Defendant-Appellant.

Joel Barry Toomey, Peek, Cobb, Edwards & Ashton, Jacksonville, FL, for Plaintiff-Appellee.

Before ANDERSON, Chief Judge, and HULL and FAY, Circuit Judges.


PER CURIAM:

The government appeals from the district court's award of attorneys' fees to the Wilkes Estate. The primary issue on appeal1 is whether the district court abused its discretion making the award, concluding that the government's position in the underlying estate tax case was lacking in substantial justification pursuant to 26 U.S.C. § 7430(c)(4)(B). We affirm.

I. FACTS...

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