Legal Opinion
Allemeier v. Comm'r
United States Tax Court
Decided February 16, 2006No. 19320-03Unpublished
1Opinion of the Court
DANIEL R. ALLEMEIER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Allemeier v. Comm'r
No. 19320-03
United States Tax Court
T.C. Memo 2006-28; 2006 Tax Ct. Memo LEXIS 27;
February 16, 2006, Filed
Allemeier v. Comm'r, T.C. Memo 2005-207, 2005 Tax Ct. Memo LEXIS 208 (T.C., 2005)
Daniel R. Allemeier, Jr., pro se.
Hans F. Famularo and Loren B. Mark, for respondent.
Kroupa, Diane L.
Diane L. Kroupa
SUPPLEMENTAL MEMORANDUM OPINION *
KROUPA, Judge: This matter is before the Court on petitioner's motion for litigation fees and costs pursuant to section 7430 and Rule 231. 1 The issue is whether…
2Cases cited14 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- De Venney v. CommissionerUnited States Tax Court · 1985
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