Pollei v. Commissioner
United States Tax Court
Ps petitioned this Court to contest R's determination that Ps' travel between their homes and office was commuting. Ps were unsuccessful in this Court and appealed to the Court of Appeals, which reversed and entered judgment for Ps. Because Ps were not the "prevailing [parties]" in this Court, they were precluded from seeking fees and costs under sec. 7430, I.R.C.
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Ps petitioned this Court to contest R's determination that Ps' travel between their homes and office was commuting. Ps were unsuccessful in this Court and appealed to the Court of Appeals, which reversed and entered judgment for Ps. Because Ps were not the "prevailing [parties]" in this Court, they were precluded from seeking fees and costs under sec. 7430, I.R.C. Following their successful appeal, Ps filed a motion with the Court of Appeals requesting that they be awarded their costs and attorneys' fees incurred during the appeal and that the appellate court issue an order directing "the…
1Opinion of the Court
OPINION
GERBER, Judge:
Petitioners have moved for litigation costs under section 7430.1 This otherwise routine type of motion becomes unique here because we (the trial court) decided the case in favor of respondent and the appellate court reversed, finding in favor of petitioners. Petitioners were unable to seek fees at the trial level2 and the appellate court did not expressly or implicitly remand the cases for any purpose other than entry of decision. Accordingly, petitioners now seek our jurisdiction and ask us to decide the litigation costs and fees issue. In these circumstances, we must…
2Cases cited62 opinions
- Quern v. JordanSupreme Court of the United States · 1979
- Griggs v. Provident Consumer Discount Co.Supreme Court of the United States · 1982
- Marrese v. American Academy of Orthopaedic SurgeonsSupreme Court of the United States · 1985
- Commissioner v. FlowersSupreme Court of the United States · 1946
- In Re Sanford Fork & Tool Co.Supreme Court of the United States · 1895
57 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
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- Estate of Smith v. Comm'rUnited States Tax Court · 2001
- Petaluma FX Partners, LLC v. Comm'rUnited States Tax Court · 2012
- Dixon v. Comm'rUnited States Tax Court · 2006
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