Legal Opinion
Yapp Corp. v. Commissioner
United States Tax Court
Decided July 21, 1993No. Docket No. 2064-90Unpublished
1Opinion of the Court
YAPP CORPORATION, FORMERLY SPRAY RITE SERVICE CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Yapp Corp. v. Commissioner
Docket No. 2064-90
United States Tax Court
T.C. Memo 1993-323; 1993 Tax Ct. Memo LEXIS 326; 66 T.C.M. (CCH) 180;
July 21, 1993, Filed
Decision will be entered under Rule 155.
For petitioner: Cary B. Edgar.
For respondent: William T. Derick.
FAY
FAY
MEMORANDUM OPINION
FAY, Judge: This matter is before the Court on petitioner's Motion for Award of Reasonable Administrative and Litigation Costs (Motion for Costs) filed pursuant to section 7430 and Rule 231. 1 At…
2Cases cited13 opinions
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
- 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
- Sokol v. CommissionerUnited States Tax Court · 1989
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