Estate of Hubberd v. Commissioner
United States Tax Court
The parties settled the case before trial. P, an estate, substantially prevailed with respect to the amount in controversy. P moved for an award of litigation costs under sec. 7430(a) and Rule 231. Held: An estate is a party eligible for an award of litigation costs. The net worth requirements of 28 U.S.C. sec. 2412(d)(2)(B) (1988) apply to an award of litigation costs to an estate. The net worth of the estate is considered in applying 28 U.S.C. sec. 2412(d)(2)(B).
1Opinion of the Court
Estate of William Hubberd, Deceased, Blackstone Dilworth, Jr., Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Hubberd v. Commissioner
Docket No. 6813-90
United States Tax Court
99 T.C. 335; 1992 U.S. Tax Ct. LEXIS 72; 99 T.C. No. 18;
September 16, 1992, Filed
An appropriate order and decision will be entered.
The parties settled the case before trial. P, an estate, substantially prevailed with respect to the amount in controversy. P moved for an award of litigation costs under sec. 7430(a) and Rule 231. Held: An estate is a party eligible for an award of litigation…
2Cases cited11 opinions
- Price v. Estate of AndersonTexas Supreme Court · 1975
- Henson v. Estate of CrowTexas Supreme Court · 1987
- Polyco, Inc. v. CommissionerUnited States Tax Court · 1988
- Dixson Int'l Service Corp. v. CommissionerUnited States Tax Court · 1990
- Portis v. ColeTexas Supreme Court · 1853
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