Legal Opinion

Beecroft v. Commissioner

United States Tax Court

Decided January 14, 1997No. Docket No. 13597-95UnpublishedCited by 2 opinions

Held: Ps' motion for administrative and litigation costs will be denied.

1Opinion of the Court

JEFFREY L. BEECROFT AND CAROL LARKIN-BEECROFT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Beecroft v. Commissioner

Docket No. 13597-95.

United States Tax Court

T.C. Memo 1997-23; 1997 Tax Ct. Memo LEXIS 22; 73 T.C.M. (CCH) 1743;

January 14, 1997, Filed

An appropriate order will be issued denying petitioners' motion for an award of administrative and litigation costs.

Held: Ps' motion for administrative and litigation costs will be denied.

Stuart S. Lipton, for petitioners.

Patricia Montero, for respondent.

LARO, Judge

LARO

MEMORANDUM OPINION

LARO, Judge: Petitioners moved the Court on…

2Cases cited16 opinions

  1. Pierce v. UnderwoodSupreme Court of the United States · 1988
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Niedringhaus v. CommissionerUnited States Tax Court · 1992
  4. Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
  5. Minahan v. CommissionerUnited States Tax Court · 1987

11 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Angle v. Comm'rUnited States Tax Court · 2016
  2. ROLING v. COMMISSIONERUnited States Tax Court · 2001

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