United States Fourth Circuit

Since the taxpayers stipulated to the liability claimed by the IRS, leaving only interest accrued as a remaining issue, the Tax Court did not abuse its discretion in determining that the taxpayers were not prevailing parties entitled to costs.

Appellate Information

• Argued 05/10/2001
• Decided 07/26/2001
• Published 07/26/2001

Judges

• Before WILLIAMS and KING, Circuit Judges, and HAMILTON, Senior Circuit Judge.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Bruce Elwyn Gardner, The Gardner Law Firm, P.C., Washington, DC, for Appellants. Gilbert Steven Rothenberg, Tax Division, United States Department of Justice, Washington, DC, for Appellee. ON BRIEF:  Claire Fallon, Acting Assistant Attorney General, Sara Ann Ketchum, Tax Division, United States Department of Justice, Washington, DC, for Appellee.