Legal Opinion
Thomas C. Harrison and Rita Harrison v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided August 15, 1988No. 87-2350PublishedCited by 43 opinions
1Opinion of the Court
HARLINGTON WOOD, Jr., Circuit Judge.
Petitioners-appellants, Thomas C. Harrison and Rita Harrison (the Harrisons), filed a petition in the United States Tax Court in order to contest the purported deficiency set forth in a notice of deficiency issued by respondent-appellee, Internal Revenue Service (IRS), prior to completion of an audit. When the audit was eventually concluded, the IRS conceded that there was no deficiency due from the Harrisons. The Harri-sons then sought an award of litigation costs pursuant to section 7430 of the Internal Revenue Code, 26 U.S.C. § 7430. The Tax Court denied…
2Cases cited14 opinions
- Roberts v. CommissionerUnited States Tax Court · 1974
- Wasie v. CommissionerUnited States Tax Court · 1986
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Baker v. CommissionerUnited States Tax Court · 1984
- Billy H. Ashburn and Faye F. Ashburn v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
9 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Sokol v. CommissionerUnited States Tax Court · 1989
- Powers v. CommissionerUnited States Tax Court · 1993
- Bruce Hanson and Irene C. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
- Michael L. Lennox and Glenda J. Lennox v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
38 more not listed; retrieve them via the Exa API.