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Home / Opinions / Courts / 8th U.S. Circuit Court of Appeals / Administrative: Taxation-Deficiency Proceeding-Attorney Fee Award

Administrative: Taxation-Deficiency Proceeding-Attorney Fee Award

Plaintiff prevailed in a tax-deficiency proceeding. The tax court granted plaintiff’s attorney fee award, but denied an enhancement to the statutory hourly fee rate and also reduced the number of compensable hours. Where plaintiff’s case was a standard tax case evaluating business participation and where plaintiff’s counsel failed to break down its time entries, the tax ...
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