Phillips v. Commissioner
United States Tax Court
In Phillips v. Commissioner, 86 T.C. 433 (1986), this Court determined that P owed no deficiencies or additions to tax. In so holding, this Court overruled Durovic v. Commissioner, 54 T.C. 1364 (1970), affd. on this issue 487 F.2d 36 (7th Cir. 1973), as contrary to a plain reading of sec. 6013, I.R.C. 1954, to the legislative history of sec. 6013, and to R's disavowal of the Durovic rationale in Rev. Rul. 72-539, 1972-2 C.B. 634, and in Rev. Rul. 83-183, 1983-2 C.B. 221. P…
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In Phillips v. Commissioner, 86 T.C. 433 (1986), this Court determined that P owed no deficiencies or additions to tax. In so holding, this Court overruled Durovic v. Commissioner, 54 T.C. 1364 (1970), affd. on this issue 487 F.2d 36 (7th Cir. 1973), as contrary to a plain reading of sec. 6013, I.R.C. 1954, to the legislative history of sec. 6013, and to R's disavowal of the Durovic rationale in Rev. Rul. 72-539, 1972-2 C.B. 634, and in Rev. Rul. 83-183, 1983-2 C.B. 221. P filed a motion for award of reasonable litigation costs. Held: 1. P is the prevailing party, having prevailed as to the…
1Opinion of the Court
OPINION
WILLIAMS, Judge:
This case is before the Court on petitioner’s motion for award of reasonable litigation costs pursuant to section 7430.1 We must decide whether petitioner substantially prevailed in the litigation that was the subject of Phillips v. Commissioner, 86 T.C. 433 (1986), whether petitioner exhausted his administrative remedies, and whether the position of the United States in this litigation was reasonable.
The Commissioner determined deficiencies in petitioner’s Federal income tax and additions to tax as follows:2
Taxable Additions to tax
year Deficiency Sec. 6651(a)(1) Sec.…
2Cases cited7 opinions
- Alyeska Pipeline Service Co. v. Wilderness SocietySupreme Court of the United States · 1975
- Durovic v. CommissionerUnited States Tax Court · 1970
- Marko Durovic v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
- Ronald E. Smalldridge v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1986
- Phillips v. CommissionerUnited States Tax Court · 1986
2 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Rauenhorst v. Comm'rUnited States Tax Court · 2002
- Cabirac v. Comm'rUnited States Tax Court · 2003
- Kenneth L. Phillips v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1988
- Coastal Petroleum Refiners, Inc. v. CommissionerUnited States Tax Court · 1990
- Hubbard v. CommissionerUnited States Tax Court · 1987
25 more not listed; retrieve them via the Exa API.