United States Fifth Circuit

Defendant-Commissioner of Internal Revenue's position, finding that plaintiff-taxpayers were not entitled to an award of administrative and litigation costs, was not substantially justified, and the judgment is reversed and remanded for a determination of reasonable fees and costs.

Appellate Information

• Decided 07/12/2005
• Published 07/12/2005

Judges

• E. GRADY JOLLY, Circuit Judge:, Before JOLLY and DAVIS, Circuit Judges, and ENGELHARDT, District Judge.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• William T.F. Dykes (argued), Shreveport, LA, for Baird., Bethany Buck Hauser (argued), Richard Bradshaw Farber, Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Charles Casazza, Clerk, U.S. Tax Court, Emily A. Parker, Donald L. Korb, Chief Counsel, IRS, Washington, DC, for CIR.