Legal Opinion
Hennessey v. Comm'r
United States Tax Court
Decided May 24, 2007No. 1032-01Unpublished
1Opinion of the Court
GERARD AND AUDREY KATHLEEN HENNESSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hennessey v. Comm'r
No. 1032-01
United States Tax Court
T.C. Memo 2007-131; 2007 Tax Ct. Memo LEXIS 133; 93 T.C.M. (CCH) 1259;
May 24, 2007, Filed
W. Thomas Finley, Tammy S. Wood, and M. Seth Sosolik, for petitioners.
Kathryn F. Patterson, Abbey B. Garber, and Adam L. Flick, for respondent.
Nims, Arthur L., III
ARTHUR L. NIMS, III
MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge: This matter is before the Court on petitioners' motion for award of reasonable administrative and litigation costs, filed…
2Cases cited36 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
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