United States Seventh Circuit

Consistent with the language and purpose of 26 U.S.C. section 7430, which permits recovery of attorney fees upon administrative exhaustion, plaintiff, a non-profit organization, exhausted administrative remedies in this case and is entitled to the fee award.

Appellate Information

• Argued 03/29/2001
• Decided 04/01/2002
• Published 04/01/2002

Judges

• ILANA DIAMOND ROVNER, Circuit Judge., Before EASTERBROOK, ROVNER, and DIANE P. WOOD, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Raymond N. McCabe (argued), Saperston & Day, Buffalo, NY, for Plaintiff-Appellant.


• For Appellees:
  
• Teresa T. Milton (argued), Dept. of Justice, Tax Div., App. Sec., Washington, DC, for Defendant-Appellee.