United States First Circuit

Plaintiff's suit to recover administrative and litigation costs, incurred in its successful defense of an IRS tax assessment, is dismissed where the government was substantially justified in issuing the assessment and pursuing the litigation.

Appellate Information

• Decided 02/03/2005
• Published 02/03/2005

Judges

• STAHL, Senior Circuit Judge., Before SELYA, Circuit Judge, STAHL, Senior Circuit Judge, and LYNCH, Circuit Judge.

Court

• United States First Circuit

Counsel

• For Appellant:
  
• Timothy J. Burke, for appellant.


• For Appellees:
  
• Michelle B. O'Connor, Attorney, with whom Eileen J. O'Connor, Assistant Attorney General, and Kenneth L. Greene, Attorney, Tax Division, Department of Justice, were on brief for appellee.