BASR PARTNERSHIP v. U.S.

2017-1925.

915 F.3d 771 (2019)

BASR PARTNERSHIP, William F. Pettinati, Sr., Tax Matters Partner, Plaintiffs-Appellees v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

Decided: February 8, 2019.


Attorney(s) appearing for the Case

THOMAS A. CULLINAN , Eversheds Sutherland (US) LLP, Atlanta, GA, argued for plaintiffs-appellees. Represented by REBECCA M. STORK .

MICHAEL J. HAUNGS , Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellant. Also represented by JACOB EARL CHRISTENSEN , DAVID A. HUBBERT , GILBERT STEVEN ROTHENBERG .

CARLTON M. SMITH , New York, NY, for amici curiae Harvard Federal Tax Clinic, Philip C. Cook Low-Income Tax Clinic of Georgia State University.

Dissenting opinion filed by Circuit Judge Wallach.


This appeal concerns an order from the U.S. Court of Federal Claims awarding $ 314,710.69 to BASR Partnership ("BASR") under 26 U.S.C. § 7430 ("I.R.C. § 7430") for its reasonable litigation costs incurred in connection with a tax determination from a Tax Equity and Fiscal Responsibility Act of 1982 ("TEFRA") proceeding...

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