Robert R. Bowen and Elizabeth S. Bowen v. 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.

• noting that a Senate co-sponsor of the EAJA specifically contemplated that EAJA fees would be available in “tax-related matters” before the district courts but not “before the Tax Court”
• “[W]e conclude that Section 2412(d)(1)(A) authorizes an award of attorney’s fees only by an Article III court.”

Source: CourtListener parenthetical corpus (CC0).