Egan v. Commissioner
United States Tax Court
Held, petitioner not entitled to litigation costs because respondent's position is substantially justified. Sher v. Commissioner, 89 T.C. 79 (1987), followed. Held, further, case not appealable to Second Circuit, therefore Weiss v. Commissioner, 850 F.2d 111 (2d Cir. 1988), revg. and remanding 89 T.C. 779 (1987), not followed.
1Opinion of the Court
SHIELDS, Judge:
In a deficiency notice dated February 5, 1987, respondent determined that there was a deficiency in petitioners’ income tax for 1984 in the amount of $12,491 and that they were liable for additions to tax under sections 6653(a) and 6661, I.R.C. 1954, in the respective amounts of $624.55 and $3,122.75. When the case was called from the calendar for trial on April 11, 1988, the parties filed a stipulation of settled issues in which respondent conceded that there is no deficiency in income tax or additions to tax due from petitioners for 1984. The matter is before us at this time…
2Cases cited9 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Sher v. CommissionerUnited States Tax Court · 1987
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Baker v. CommissionerUnited States Tax Court · 1984
- David J. Powell and Estate of Jeane D. Powell, Deceased, David J. Powell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
4 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
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- Dixson Int'l Service Corp. v. CommissionerUnited States Tax Court · 1990
- Moore v. CommissionerUnited States Tax Court · 1989
19 more not listed; retrieve them via the Exa API.