Pan Pacific Trading Corporation v. Commissioner of Internal Revenue

73 F.3d 370 77 A.F.T.R.2d 96 -329, 96-1 USTC P 50,106 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. PAN PACIFIC TRADING CORPORATION, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 94-70342. United States Court of Appeals, Ninth Circuit. Submitted Dec. 14, 1995. * Decided Dec. 26, 1995. Before: HUG, BEEZER and KLEINFELD, Circuit Judges. 1 MEMORANDUM ** 2 Pan Pacific Trading Corporation appeals the tax court's denial of its motion for attorney's fees pursuant to Internal Revenue Code (IRC) Sec. 7430 ( 26 U.S.C. Sec. 7430 ). The tax court found that the Commissioner of Internal Revenue's position was substantially justified. The tax court had jurisdiction pursuant to IRC Secs. 6214 and 7442. We have jurisdiction pursuant to IRC Sec. 7482. Because we find that the tax court did not abuse its discretion in denying Pan Pacific's motion, we affirm. 3 * The decision whether to award attorney's fees under IRC Sec. 7430 is reviewed for an abuse…