(Download) "Ness v. Commissioner Internal Revenue Service" by United States Court of Appeals for the Ninth Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Ness v. Commissioner Internal Revenue Service
- Author : United States Court of Appeals for the Ninth Circuit
- Release Date : January 07, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
Yvonne Ness appeals from a decision of the Tax Court denying her motion for an award of reasonable litigation costs pursuant to 26 U.S.C. § 7430. Because we find that Ness has failed to demonstrate that the governments position in the underlying litigation was not "substantially justified," as required by section 7430, we affirm the Tax Courts denial of costs.
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