Estate of Hinz v. United States

967 F.2d 586 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. ESTATE OF Richard A. HINZ, Sr., Plaintiff, and Richard A. Hinz Trust Dated March 9, 1984, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 91-15495. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 14, 1992. Decided June 2, 1992. Before HUG, SKOPIL and RYMER, Circuit Judges. 1 MEMORANDUM * 2 The Richard A. Hinz Trust ("the Trust") appeals the district court's denial of its motion for costs and attorney's fees as provided by 26 U.S.C. § 7430 . The Trust had challenged successfully the Internal Revenue Service's ("IRS") imposition of a penalty according to 26 U.S.C. § 6672 for failure of the Hinz Store Fixture Co., Inc. to pay a certain trust fund portion of the corporation's tax liability. 3 The district court exercised jurisdiction as provided by 28 U.S.C. §§ 1340 , 1346(a)(1). We have jurisdiction to review the Trust's timely appeal under 28…