Weiss v. Commissioner
United States Tax Court
The Court determined that R's motion to dismiss for lack of jurisdiction should be granted. Ps then filed for an award of litigation costs pursuant to sec. 7430 I.R.C. 1954. Held, after the issuance of a statutory notice of deficiency, the timely filing of a petition with this Court commences a civil proceeding. Held, further, sec. 7430 authorizes us to consider a motion for award of litigation costs.
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The Court determined that R's motion to dismiss for lack of jurisdiction should be granted. Ps then filed for an award of litigation costs pursuant to sec. 7430 I.R.C. 1954. Held, after the issuance of a statutory notice of deficiency, the timely filing of a petition with this Court commences a civil proceeding. Held, further, sec. 7430 authorizes us to consider a motion for award of litigation costs. Held, further, we have jurisdiction to entertain Ps' motion for award of litigation costs.
1Opinion of the Court
OPINION
WILLIAMS, Judge *
By notice of deficiency dated April 9, 1986, the Commissioner determined a deficiency of $10,972 in petitioners’ Federal income tax for their 1982 taxable year. The deficiency was based entirely on adjustments resulting from a disallowance of petitioners’ distributive share of loss from Transpac Drilling Venture 1982-14, a limited partnership formed after September 3, 1982, and as to which the partnership audit and litigation provisions set out in subchapter C of chapter 63 of subtitle F of the Code, section 6221 et seq. apply.1 Petitioners timely filed their petition…
2Cases cited5 opinions
- Maxwell v. CommissionerUnited States Tax Court · 1986
- Pyo v. CommissionerUnited States Tax Court · 1984
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Zenco Eng'g Corp. v. CommissionerUnited States Tax Court · 1980
- Edward M. Sanders v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
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- Stieha v. CommissionerUnited States Tax Court · 1987
- Cassuto v. CommissionerUnited States Tax Court · 1989
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