Legal Opinion
Owen v. Comm'r
United States Tax Court
Decided May 19, 2005No. 18856-02UnpublishedCited by 1 opinion
1Opinion of the Court
BARBARA A. OWEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Owen v. Comm'r
No. 18856-02
United States Tax Court
T.C. Memo 2005-115; 2005 Tax Ct. Memo LEXIS 115; 89 T.C.M. (CCH) 1290;
May 19, 2005, Filed
Terri A. Merriam, Wendy S. Pearson, and Jennifer A. Gellner, for petitioner.
Robert V. Boeshaar and Julie L. Payne, for respondent.
Marvel, L. Paige
L. PAIGE MARVEL
MEMORANDUM OPINION
MARVEL, Judge: This case is before the Court on petitioner's motion for reasonable administrative and litigation costs (motion) pursuant to section 7430 and Rule 231. 1 Petitioner resided in Kennewick,…
2Cases cited16 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
- Minahan v. CommissionerUnited States Tax Court · 1987
- De Venney v. CommissionerUnited States Tax Court · 1985
- Powers v. CommissionerUnited States Tax Court · 1993
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Foy v. Comm'rUnited States Tax Court · 2005