MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUE
United States Tax Court
P, a California corporation, filed a petition for redetermination before the enactment of the Taxpayer Bill of Rights 2 (TBR2), Pub. L. 104-168, 110 Stat. 1452 (1996). Among the amendments made to sec. 7430, I.R.C., by TBR2 was a change regarding the burden of proof. Prior to amendment, sec. 7430, I.R.C., required the taxpayer to prove that the Commissioner's position in the administrative and court proceedings was not substantially justified.
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P, a California corporation, filed a petition for redetermination before the enactment of the Taxpayer Bill of Rights 2 (TBR2), Pub. L. 104-168, 110 Stat. 1452 (1996). Among the amendments made to sec. 7430, I.R.C., by TBR2 was a change regarding the burden of proof. Prior to amendment, sec. 7430, I.R.C., required the taxpayer to prove that the Commissioner's position in the administrative and court proceedings was not substantially justified. Sec. 7430, I.R.C., now requires that the Commissioner establish that the Commissioner's position in such proceedings was substantially justified. This…
1Opinion of the Court
MAGGIE MANAGEMENT COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUE
Docket No. 8017-94
United States Tax Court
108 T.C. 430; 1997 U.S. Tax Ct. LEXIS 34; 108 T.C. No. 21;
June 11, 1997, Filed
An appropriate order will be issued, and decision will be entered under Rule 155.
P, a California corporation, filed a petition for redetermination before the enactment of the Taxpayer Bill of Rights 2 (TBR2), Pub. L. 104-168, 110 Stat. 1452 (1996). Among the amendments made to sec. 7430, I.R.C., by TBR2 was a change regarding the burden of…
2Cases cited29 opinions
- Consolidated Edison Co. v. National Labor Relations BoardSupreme Court of the United States · 1938
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Minahan v. CommissionerUnited States Tax Court · 1987
- De Venney v. CommissionerUnited States Tax Court · 1985
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