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FLORIDA COUNTRY CLUBS, INC. v. C.I.R.

No. 04-12302.

404 F.3d 1291 (2005)

FLORIDA COUNTRY CLUBS, INC., Suncoast Country Clubs, Inc., Deborah A. Hamilton, James R. Mikes, Plaintiffs-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

March 31, 2005.

Attorney(s) appearing for the Case

James Robert Mikes, Tampa, FL, for Plaintiffs-Appellants.

Kenneth L. Greene, Bethany B. Hauser, Dept. of Justice, App. Tax Div., Washington, DC, for Defendant-Appellee.

Before MARCUS, FAY and SILER, Circuit Judges.

SILER, Circuit Judge:

INTRODUCTION

Taxpayers Florida Country Clubs, Inc., and Suncoast Country Clubs, Inc., both Subchapter S corporations, and James R. Mikes and Deborah A. Hamilton appeal the tax court's determination that they are not entitled to recover costs under 26 U.S.C. § 7430. Because the tax court correctly found that the United States did not take a position in this case, and because the Taxpayers concede that they may not recover...

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