Tolin v. Commissioner, No. 18-2343 (8th Cir. 2019)
Annotate this CaseThe Eighth Circuit affirmed the grant of an attorney's fee award after taxpayer prevailed in a deficiency proceeding before the United States Tax Court. The tax court granted the award, but denied taxpayer's request for an enhancement to the hourly fee rate. The court held that the tax court did not abuse its discretion by declining to find the presence of a special factor warranting an enhanced fee rate and by reducing the number of hours worked during the post-trial process. Furthermore, the tax court did not abuse its discretion by determining that the requested fee award was unreasonable.
Court Description: Smith, Author, with Colloton and Erickson, Circuit Judges] Civil case - Federal Tax. In challenge to the attorneys' fees awarded by the Tax Court, the Tax Court did not abuse its discretion by reducing the number of hours claimed or by denying the request for an award in excess of the $180 per hour rate set out in 26 U.S.C. Sec. 7430.
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