Rudolph L. Bertolino v. Commissioner Internal Revenue Service

How courts have described this case

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

• implying that Sliwa was not applicable to cases decided after the 1986 amendment to section 7430
• implying that Sliwa was not applicable to cases decided after the 1986 amendment to section 7430
• indicating that if the IRS settles a case with r easonable dispatch once a triggering event occurs, its conduct is substantially justified
• upholding the denial of litigation costs where the Commissioner's attorney settled the case \with reasonable dispatch\

Source: CourtListener parenthetical corpus (CC0).