Baker v. Commissioner
United States Tax Court
Respondent conceded all the issues that gave rise to the deficiencies in petitioner's Federal income tax and additions to tax for 1979 and 1980. Petitioner subsequently filed a motion for litigation costs pursuant to Rule 231, Tax Court Rules of Practice and Procedure, and sec. 7430, I.R.C. 1954. Held, that in order for petitioner to be a "prevailing party" under sec. 7430(c)(2)(A)(i), I.R.C. 1954, he must establish that respondent's position after the petition was filed was…
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Respondent conceded all the issues that gave rise to the deficiencies in petitioner's Federal income tax and additions to tax for 1979 and 1980. Petitioner subsequently filed a motion for litigation costs pursuant to Rule 231, Tax Court Rules of Practice and Procedure, and sec. 7430, I.R.C. 1954. Held, that in order for petitioner to be a "prevailing party" under sec. 7430(c)(2)(A)(i), I.R.C. 1954, he must establish that respondent's position after the petition was filed was unreasonable. Held, further, that respondent's concession of the case does not automatically mean that his position in…
1Opinion of the Court
OPINION
Dawson, Chief Judge:
This case is before the Court on petitioner’s motion for litigation costs filed on April 26, 1984,1 pursuant to Rule 2312 and section 7430.3 The issues for decision are (1) whether respondent’s position in the civil proceeding was unreasonable, and, if so, (2) whether petitioner has exhausted the administrative remedies available to him within the Internal Revenue Service. If both issues are resolved in favor of petitioner, the Court must also decide whether petitioner’s litigation costs were reasonable.
Background
In August 1982, respondent notified petitioner that…
2Cases cited10 opinions
- Stanley Spencer v. National Labor Relations BoardCourt of Appeals for the D.C. Circuit · 1983
- BROAD AVENUE LAUNDRY AND TAILORING, Petitioner, v. the UNITED STATES, RespondentCourt of Appeals for the Federal Circuit · 1982
- Foster v. TourtellotteCourt of Appeals for the Ninth Circuit · 1983
- Billy H. Ashburn and Faye F. Ashburn v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- United States of America for Jon P. Heydt, Special Agent v. Citizens State Bank, Armin Moths and United States Taxpayers UnionCourt of Appeals for the Eighth Circuit · 1982
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3Cited by92 opinions
- Sher v. CommissionerUnited States Tax Court · 1987
- Minahan v. CommissionerUnited States Tax Court · 1987
- De Venney v. CommissionerUnited States Tax Court · 1985
- Sokol v. CommissionerUnited States Tax Court · 1989
- Wasie v. CommissionerUnited States Tax Court · 1986
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