United States Eighth Circuit

Where two taxpayers claim a credit to which only one is entitled, the IRS has substantial justification under 26 USC 7430 (c)(4)(B)(i) for issuing a "whipsaw" deficiency notice to both taxpayers and denying the benefit to both until a final determination of the rightful claimant.

Appellate Information

• Decided 06/29/2001
• Published 06/29/2001

Judges

• LOKEN, Circuit Judge., Before LOKEN and HEANEY, Circuit Judges, and BATAILLON, District Judge.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Douglas A. Drees, West Des Moines, IA, for appellant.


• For Appellees:
  
• Gilbert S. Rothenberg, Paula K. Speck, Tax Division, Dept. of Justice, Washington, DC, for appellee.