§4654

6 cases·6 cited

Statute Text — 26 U.S.C. §4654

Statute text not available for this section.

6 Citing Cases

James H. & Josephine A. Swanson, Petitioner 106 T.C. No. 3 · 1996

4654(a); fees were not actually "incurred" because the taxpayer had no legal obligation to pay his attorney's fees); accord SEC v. Comserv Corp., 908 F.2d 1407, 1414 (8th Cir. 1990) (construing the EAJA, which language the Court did not find to be significantly different from that in United States v. 122.00 Acres of Land, supra); see also Fris

Betty W. Thompson, Petitioner T.C. Memo. 1996-468 · 1996

4654(a); fees must be "actually incurred"); accord SEC v. Comserv Corp., 908 F.2d 1407, 1414 (8th Cir. 1990) (construing the EAJA to a similar effect). The fact that petitioner here may have "retained" and was represented by attorneys and other professionals in the administrative and judicial proceedings is not sufficient to meet the requireme

Swanson v. Commissioner 106 T.C. 76 · 1996

4654(a); fees were not actually “incurred” because the taxpayer had no legal obligation to pay his attorney’s fees); accord SEC v. Comserv Corp., 908 F.2d 1407, 1414 (8th Cir. 1990) (construing the eaja, which language the Court did not find to be significantly different from that in United States v. 122.00 Acres of Land, supra); see also Fris

Dixon v. Commissioner 132 T.C. 55 · 2009

State of Wisconsin v. Hotline Industries · Cir.

State of Wisconsin v. Hotline Industries, Inc. 236 F.3d 363 · Cir.