Clair S. Huffman v. Commissioner Of Internal Revenue

978 F.2d 1139 70 A.F.T.R.2d 92 -6016, 61 USLW 2310 , 92-2 USTC P 50,570 Clair S. HUFFMAN; Estate of Patricia C. Huffman, Deceased, Clair S. Huffman, Executor, Petitioners/Appellants/Cross-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent/Appellee/Cross-Appellant. Nos. 91-70331, 91-70423. United States Court of Appeals, Ninth Circuit. Argued and Submitted July 6, 1992. Decided Nov. 4, 1992. As Amended Dec. 4, 1992. Kevin G. Staker, Gregory R. Gose, Philip G. Panitz, Steven L. Staker, Law Offices of Staker and Gose, Camarillo, Cal., for petitioners/appellants/appellees. Gilbert S. Rothenberg, Gary R. Allen, Kimberly S. Stanley, Tax Div., Dept. of Justice, Washington, D.C., for respondent/appellee/appellant. Appeal from a Decision of the United States Tax Court. Before: SNEED and D.W. NELSON, Circuit Judges, and WANGER, * District Judge. WANGER, District Judge: Petitioners, Clair S. Huffman and his wife, Patricia S. Huffman, now deceased, appeal from the Tax Court's partial grant of their motion for costs and attorney's fees requested under I.R.C. § 7430, as amended by the Technical and Miscellaneous Revenue Act of 1988, Pub.L. No. 100-647, 102 Stat. 3342, §…