Isadore Cassuto and Thalia Cassuto, Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that treating tax expertise as a special factor “would allow this ‘special factor’ exception to swallow the * * * rule”
• motion for litigation costs granted; inconsistent position which had no chance of success held unreasonable
• motion for litigation costs granted; inconsistent position which had no chance of success held unreasonable
• “Congress has made clear its intent to separate the awarding of litigation costs in the tax area from the general civil area to which the EAJA applies.”

Source: CourtListener parenthetical corpus (CC0).