Legal Opinion
Jason Bontrager v. Commissioner
United States Tax Court
Decided May 1, 2019No. 5998-16LUnpublished
1Opinion of the Court
T.C. Memo. 2019-45
UNITED STATES TAX COURT JASON BONTRAGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5998-16L. Filed May 1, 2019. Holly C. Henson, for petitioner. Derek S. Pratt and Rachael J. Zepeda, for respondent. MEMORANDUM OPINION LAUBER, Judge: Currently before the Court is petitioner’s motion for an award of litigation and administrative costs pursuant to section 7430 and Rule 231.1 Neither party requested a hearing on this matter, and no material fact is 1 Unless otherwise indicated, all statutory references are to the Internal Reve- (continued...) -2- [*2]…
2Cases cited15 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Minahan v. CommissionerUnited States Tax Court · 1987
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