Court of Appeals for the Seventh Circuit December 5, 1991, 90-3238, 90-3450 (William J. Creske and Charlene A. Creske v. Commissioner of Internal Revenue)

EASTERBROOK, Circuit Judge.

After William and Charlene Creske prevailed in their dispute with the Commissioner of Internal Revenue, they sought attorneys’ fees and other litigation costs under 26 U.S.C. § 7430. We remanded so that the Tax Court could explain why it denied the Creskes’ application. 896 F.2d 250 (1990).