Don Casey Co. v. Commissioner
United States Tax Court
The Commissioner determined that the DC Co. owed certain deficiencies and that it was liable for the addition to tax for fraud under sec. 6653(b), I.R.C. 1954. The parties agreed that the statute of limitations had run unless the Commissioner proved fraud. After the trial, the Court rendered a bench opinion announcing that the Commissioner had failed to prove fraud and that therefore the company was not liable for the deficiency.
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The Commissioner determined that the DC Co. owed certain deficiencies and that it was liable for the addition to tax for fraud under sec. 6653(b), I.R.C. 1954. The parties agreed that the statute of limitations had run unless the Commissioner proved fraud. After the trial, the Court rendered a bench opinion announcing that the Commissioner had failed to prove fraud and that therefore the company was not liable for the deficiency. Thereafter, the company filed a motion for reimbursement of its litigation costs under sec. 7430, I.R.C. 1954. Held, in pursuing the litigation in this Court, the…
1Opinion of the Court
OPINION
SIMPSON, Judge:
This matter is now before us on a motion by the petitioner for reimbursement of its litigation costs under section 7430 of the Internal Revenue Code of 1954.1 The principal issue for decision is whether the Commissioner was unreasonable within the meaning of that section in pursuing the litigation in this Court.
The petitioner, Don Casey Co., Inc. (the company), was a Texas corporation with its principal office located in Garland, Texas. The company’s corporate charter was revoked on. August 10, 1983, by the secretary of state of the State of Texas, arid it has been…
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