United States Ninth Circuit

Morrison v. Comm'r. of Int'l. Rev., 06-75332

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In an appeal from the Tax Court's denial of attorney's fees to Petitioner-Taxpayer, who successfully challenged a deficiency notice issued to him by the IRS, the order is reversed where, under 26 U.S.C. section 7430, an individual may "incur" fees even if those fees are initially paid by a third party.

Appellate Information

Argued 07/14/2008
Decided 05/13/2009
Published 05/13/2009

Judges

BERZON, Circuit Judge:, Before: PROCTER HUG, JR., RICHARD A. PAEZ, and MARSHA S. BERZON, Circuit Judges.

Court

United States Ninth Circuit

Counsel

For Appellant:
William E. Taggert, Jr., Taggert & Hawkins, Oakland, CA, for petitioner-appellant Bradley K. Morrison.

For Appellees:
Eileen O'Connor, Jonathan S. Cohen, Carol Berthel, United States Department of Justice, Washington, DC, for respondent-appellee Commissioner of Internal Revenue.