United States First Circuit

Order denying plaintiff's motion for attorneys' fees and costs in a taxpayer suit is affirmed where there was no abuse of discretion in the district court's finding that the government was substantially justified in taking the position that plaintiffs were "responsible persons" for taxpayer liability.

Appellate Information

• Decided 11/21/2005
• Published 11/21/2005

Judges

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

Court

• United States First Circuit

Counsel

• For Appellant:
  
• Paul J. Dee, Jr., with whom Michael S. Marino and Truelove, Dee & Chase LLP were on brief, for appellants.


• For Appellees:
  
• Teresa E. McLaughlin, Attorney, Tax Division, Department of Justice, with whom Robert J. Branman, Attorney, Tax Division, Department of Justice, Eileen J. O'Connor, Assistant Attorney General, and Michael J. Sullivan, United States Attorney, of counsel, were on brief, for appellee.