Jeffrey Parsons v. Virginia Griffin

How courts have described this case

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

• finding that Congress’ retroactive interpretation of EAJA should be equally applicable to section 7430
• remanding case to Tax Court for determination as to whether respondent's position that caused the taxpayer to file suit was reasonable
• “Several courts have, therefore, looked to the similar provisions of the EAJA in determining whether the IRS’s prelitigation position should be considered.”
• “If the IRS takes an arbitrary position and forces a taxpayer to file a suit, then, after the papers have been filed, becomes sweet reason, the taxpayer should be permitted to recover the cost of suing.” (interpreting the previous, nonbifurcated version of section 7430)

Source: CourtListener parenthetical corpus (CC0).