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TOLIN v. C.I.R.

No. 18-2343.

929 F.3d 548 (2019)

Stefan A. TOLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Eighth Circuit.

Filed: July 3, 2019.

Attorney(s) appearing for the Case

Richard W. Craigo , LAW OFFICE OF RICHARD CRAIGO, Los Angeles, CA, for Petitioner.

Julie Ciamporcero Avetta , Ellen Page DelSole , Trial Attorney, Gilbert Steven Rothenberg , Senior Attorney, U.S. DEPARTMENT OF JUSTICE, Tax Division, Appellate Section, for Respondent.

Before SMITH, Chief Judge, COLLOTON and ERICKSON, Circuit Judges.

Taxpayer Stefan Tolin prevailed in a deficiency proceeding before the United States Tax Court.1 He then sought an award of attorney's fees. The tax court granted the award, but it denied Tolin's request for an enhancement to the hourly fee rate. Tolin received an award of attorney's fees at the statutory...

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