Legal Opinion

Coburn v. Comm'r

United States Tax Court

Decided June 8, 2006No. 6695-04Unpublished

1Opinion of the Court

TIMOTHY J. COBURN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Coburn v. Comm'r

No. 6695-04

United States Tax Court

T.C. Memo 2006-118; 2006 Tax Ct. Memo LEXIS 119; 91 T.C.M. (CCH) 1243; RIA TM 56536;

June 8, 2006, Filed

Coburn v. Comm'r, T.C. Memo 2005-283, 2005 Tax Ct. Memo LEXIS 281 (T.C., 2005)

Richard A. Siegal and Mark S. Gregory, for petitioner.

Michael J. Proto, for respondent.

Wells, Thomas B.

Thomas B. Wells

MEMORANDUM OPINION

WELLS, Judge: The instant matter is before the Court on petitioner's motion for litigation fees and costs pursuant to section 7430 and Rule 231. The issues…

2Cases cited8 opinions

  1. Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
  2. Cozzi v. CommissionerUnited States Tax Court · 1987
  3. Stieha v. CommissionerUnited States Tax Court · 1987
  4. Policy Holders Agency, Inc. v. CommissionerUnited States Tax Court · 1963
  5. Corkrey v. CommissionerUnited States Tax Court · 2000

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