VanderPol v. Commissioner
United States Tax Court
Individual Ps were parties to a case heard by this Court in which the sole issue for consideration was the reasonableness of the compensation which individual P, Gerrit VanderPol, received from corporate P, Van's Tractor, Inc., a corporation wholly owned by individual Ps.
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Individual Ps were parties to a case heard by this Court in which the sole issue for consideration was the reasonableness of the compensation which individual P, Gerrit VanderPol, received from corporate P, Van's Tractor, Inc., a corporation wholly owned by individual Ps. On Nov. 4, 1987, an opinion was filed in which we held for Ps on the issue of the reasonableness of the compensation, although due to certain procedural exigencies the decision was entered under Rule 155. Ps timely filed a motion for litigation costs under sec. 7430, I.R.C. 1954, on the grounds that R's position was…
1Opinion of the Court
WRIGHT, Judge:
This matter is before the Court on petitioners’ motion for litigation costs pursuant to section 74301 and Rule 231. On November 4, 1987, we filed an opinion in this case with respect to the substantive issues, wherein we held for petitioners, although a computation under Rule 155 was necessary for certain nongermaine procedural reasons.2 Petitioners subsequently filed a motion for litigation costs with this Court on December 7, 1987. After receiving an extension of time, respondent filed a response in opposition to petitioners’ motion for litigation costs on June 9, 1988. Both…
2Cases cited8 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Sher v. CommissionerUnited States Tax Court · 1987
- Minahan v. CommissionerUnited States Tax Court · 1987
- De Venney v. CommissionerUnited States Tax Court · 1985
- Wasie v. CommissionerUnited States Tax Court · 1986
3 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 1997
- Nalle v. CommissionerUnited States Tax Court · 1994
- Estate of Feldmar v. CommissionerUnited States Tax Court · 1989
- Reding v. CommissionerUnited States Tax Court · 1990
- Ward v. CommissionerUnited States Tax Court · 1991
25 more not listed; retrieve them via the Exa API.