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ESTATE OF BAIRD v. C.I.R.

No. 03-60855.

416 F.3d 442 (2005)

ESTATE OF John L. BAIRD, Deceased, Ellen B. Kirkland and J. Samuel Baird, Co-Executors, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Estate of Sarah W. Baird, Deceased, Ellen B. Kirkland and J. Samuel Baird, Co-Executors, Petitioner-Appellant, v. Commissioner of Internal Revenue, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

July 11, 2005.

Attorney(s) appearing for the Case

William T.F. Dykes (argued), Shreveport, LA, for Baird.

Bethany Buck Hauser (argued), Richard Bradshaw Farber, Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Charles Casazza, Clerk, U.S. Tax Court, Emily A. Parker, Donald L. Korb, Chief Counsel, IRS, Washington, DC, for CIR.

Before JOLLY and DAVIS, Circuit Judges, and ENGELHARDT, District Judge.

E. GRADY JOLLY, Circuit Judge:

The Tax Court held that the taxpayers, the estates of a deceased husband and wife, were not entitled to an award of administrative and litigation costs because the Commissioner of Internal Revenue ("IRS") was substantially justified in taking the position that the only discount allowable when valuing the decedents' non-controlling fractional interests in Louisiana timberland was the cost of partitioning the property. The taxpayers appeal...

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