Christoph v. United States
United States District Court for the Southern District of Georgia
931 F. Supp. 1564 (1996)
- Written by Steven Pacht, JD
Facts
Dieter Christoph (plaintiff) made a $250,000 lump-sum alimony payment to his former wife, Jutta Duse. The Internal Revenue Service (IRS) asserted that Duse owed taxes on that payment and that Dieter and his current wife, Barbara Christoph (plaintiff), with whom Dieter filed a joint return, also owed taxes on the payment. The Christophs sued the United States (defendant), challenging the IRS’s determination. The district court ruled for the Christophs. As a putative prevailing party, Barbara moved for attorney’s fees of $11,185 (half the Christophs’ legal bill) pursuant to Internal Revenue Code (code) § 7430(a)(2). The United States opposed Barbara’s motion, arguing that Barbara did not pay or accrue any fees because Dieter would pay them. The United States further argued that Barbara was not a prevailing party within the meaning of § 7430(c)(4)(A) because (1) the IRS’s position was substantially justified and (2) Barbara’s net worth exceeded the $2 million statutory limit when Dieter’s and Barbara’s net worths were aggregated. Barbara countered that although Dieter was worth more than $2 million, her net worth was less than $30,000.
Rule of Law
Issue
Holding and Reasoning (Moore, J.)
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