VALERIE FULTON v. JUDITH BRANCATO

How courts have described this case

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

• stating that failure to meet any of the requirements of section 7430 precludes an award of costs
• IRS’s “assertion that the litigation position was reasonable solely because valuation is a factual inquiry and that the valuation herein was based on an expert appraisal is woefully inadequate to establish that his position is reasonable”
• “[D]enial of a section 7430 motion is reviewed for abuse of discretion.”

Source: CourtListener parenthetical corpus (CC0).