Legal Opinion
Elder v. Comm'r
United States Tax Court
Decided September 17, 2007No. 7218-06Unpublished
1Opinion of the Court
RICHARD EDWIN AND EVA RUTH ELDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Elder v. Comm'r
No. 7218-06
United States Tax Court
T.C. Memo 2007-281; 2007 Tax Ct. Memo LEXIS 284; 94 T.C.M. (CCH) 300;
September 17, 2007, Filed
Richard E. Elder, for petitioners.
Margaret A. Martin, for respondent.
Panuthos, Peter J.
PETER J. PANUTHOS
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: This matter is before the Court on petitioners' motion for an award of administrative and litigation costs pursuant to section 7430 and Rule 231. 1 For the reasons discussed below, we shall deny…
2Cases cited21 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
- Nicklaus v. Comm'rUnited States Tax Court · 2001
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