United States Eleventh Circuit
Florida Country Clubs, Inc. v. Comm'r of Internal Revenue, 04-12302
In a tax dispute where plaintiffs successfully defended an IRS audit, denial of plaintiff's request for administrative costs under 26 U.S.C. section 7430 is affirmed where the United States did not take a position in the case since neither an Office of Appeals notice of decision nor a notice of deficiency was issued.
Appellate Information
- Decided 03/31/2005
- Published 03/31/2005
Judges
- SILER, Circuit Judge:, Before MARCUS, FAY and SILER, Circuit Judges.
Court
- United States Eleventh Circuit
Counsel
- For Appellant:
- James Robert Mikes, Tampa, FL, for Plaintiffs-Appellants.
- For Appellees:
- Kenneth L. Greene, Bethany B. Hauser, Dept. of Justice, App. Tax Div., Washington, DC, for Defendant-Appellee.