Estate of Hubberd v. Commissioner
United States Tax Court
The parties settled the case before trial. P, an estate, substantially prevailed with respect to the amount in controversy. P moved for an award of litigation costs under sec. 7430(a) and Rule 231. Held: An estate is a party eligible for an award of litigation costs. The net worth requirements of 28 U.S.C. sec. 2412(d)(2)(B) (1988) apply to an award of litigation costs to an estate. The net worth of the estate is considered in applying 28 U.S.C. sec. 2412(d)(2)(B).
1Opinion of the Court
OPINION
Colvin, Judge:
This matter is before the Court on petitioner’s motion for award of reasonable litigation costs under section 7430 and Rule 231.
Unless otherwise indicated, section references are to the Internal Revenue Code as amended, and Rule references are to the Tax Court Rules of Practice and Procedure.
The issues for decision are:(1) Whether an estate is a “party” eligible for an award of litigation costs under section 7430. We hold that it is a party.(2) Whether the net worth requirements of 28 U.S.C. section 2412(d)(2)(B) (1988) apply to an award of litigation costs to an estate.…
2Cases cited9 opinions
- Price v. Estate of AndersonTexas Supreme Court · 1975
- Henson v. Estate of CrowTexas Supreme Court · 1987
- Polyco, Inc. v. CommissionerUnited States Tax Court · 1988
- Dixson Int'l Service Corp. v. CommissionerUnited States Tax Court · 1990
- Portis v. ColeTexas Supreme Court · 1853
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3Cited by10 opinions
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- Angle v. Comm'rUnited States Tax Court · 2016
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