Lewis B. Smith Helen M. Smith v. Nicholas Brady, Secretary of Treasury John Murphy, Acting Commissioner of Internal Revenue

How courts have described this case

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

• “Standing is a jurisdictional issue, and if the district court lacked jurisdiction over the underlying suit, ‘it had no authority to award attorney’s fees.’”
• addressing fee award in plaintiffs’ suit against the IRS “seeking to have a letter expunged from [the plaintiffs’] files and to prevent the IRS from using such a letter in the future”
• “[I]f the district court lacked NEWTOK VILLAGE V. PATRICK 29 jurisdiction over the underlying suit, it had no authority to award attorney’s fees.” (cleaned up)
• “[I]f the district court lacked jurisdiction over the underlying suit, ‘it had no authority to award attorney’s fees.’ ”
• IRS’ settlement with taxpayers did not constitute consent to jurisdiction over fee motion
• suit to expunge letter from IRS tax audit files

Source: CourtListener parenthetical corpus (CC0).