Paul Frehe Enters. v. Commissioner
United States Tax Court
Petitioner moved for award of reasonable litigation costs in a so-called actuarial case. Held, respondent's position was substantially justified. Held, further, petitioner's motion for award of reasonable litigation costs is denied.
1Opinion of the Court
OPINION
Clapp, Judge:
This case is before us on petitioner’s motion for award of reasonable litigation costs pursuant to section 7430 and Rules 230 through 232.
After concessions by respondent, we must decide whether respondent’s litigating position was “not substantially justified”, as that phrase is used in section 7430(c)(4)(A)(i). If that question is resolved in favor of petitioner, then we must decide whether the amount of costs and attorney’s fees claimed by petitioner is reasonable.
All section references are to the Internal Revenue Code, and air Rule references are to the Tax Court Rules…
2Cases cited8 opinions
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Vinson & Elkins, J. Evans Attwell, Tax Matters Partner v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
- Wachtell, Lipton, Rosen & Katz, David M. Einhorn, Tax Matters Partner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- Citrus Valley Estates v. CommissionerUnited States Tax Court · 1992
- Jerome Mirza & Associates, Ltd., an Illinois Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1989
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Paul Frehe Enterprises, Inc. v. CommissionerUnited States Tax Court · 1996
- Paul Frehe Enters. v. CommissionerUnited States Tax Court · 1996