United States Fifth Circuit
TERRELL EQUIP. CO., INC. v. COMM'R OF INTERNAL REVENUE, 02-61019/61043
Denial of taxpayers' motion for an award of attorneys' fees and costs, under 26 U.S.C. section 7430 and Tax Court Rule of Practice and Procedure 231, is affirmed as the Commissioner's litigation position on fraud was substantially justified.
Appellate Information
- Decided 08/18/2003
- Published 08/18/2003
Judges
Court
- United States Fifth Circuit