Freesen v. Commissioner
United States Tax Court
A decision of the Tax Court for respondent was reversed on appeal, and petitioners sought to recover the cost of premiums paid for bonds pursuant to sec. 7485, I.R.C. 1954. Held, the cost of the premiums is not a cost enumerated in 28 U.S.C. sec. 1920 and, therefore, 28 U.S.C. sec. 2412 does not authorize such cost to be awarded against the United States.
1Opinion of the Court
O. Robert and Alice Freesen, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent
Freesen v. Commissioner
Docket No. 16104-83
United States Tax Court
89 T.C. 1123; 1987 U.S. Tax Ct. LEXIS 169; 89 T.C. No. 78;
December 8, 1987; As amended December 8, 1987 December 8, 1987, Filed
A decision of the Tax Court for respondent was reversed on appeal, and petitioners sought to recover the cost of premiums paid for bonds pursuant to sec. 7485, I.R.C. 1954. Held, the cost of the premiums is not a cost enumerated in 28 U.S.C. sec. 1920 and, therefore, 28 U.S.C. sec. 2412 does not authorize…
2Cases cited25 opinions
- United States v. TurketteSupreme Court of the United States · 1981
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- United States v. Chemical Foundation, Inc.Supreme Court of the United States · 1926
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
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