Legal Opinion
Worthan v. Comm'r
United States Tax Court
Decided September 12, 2012No. Docket No. 11003-10UnpublishedCited by 4 opinions
1Opinion of the Court
TERRY L. WORTHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Worthan v. Comm'r
Docket No. 11003-10
United States Tax Court
T.C. Memo 2012-263; 2012 Tax Ct. Memo LEXIS 261; 104 T.C.M. (CCH) 299;
September 12, 2012, Filed
Decision will be entered for respondent.
William T. Holman and David M. Von Hartitzsch, for petitioner.
William F. Castor, for respondent.
MARVEL, Judge.
MARVEL
MEMORANDUM OPINION
MARVEL, Judge: Petitioner is seeking an award of reasonable administrative costs pursuant to section 7430(f)(2) and Rule 231. 1
Background
The parties submitted this case fully stipulated pursuant…
2Cases cited7 opinions
- L. Ray Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1987
- Mason v. Comm'rUnited States Tax Court · 2009
- Gustafson v. CommissionerUnited States Tax Court · 1991
- Weber v. CommissionerUnited States Tax Court · 2012
- Dalton, Jr. v. Commissioner of IRSCourt of Appeals for the First Circuit · 2012
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Dixon v. CommissionerUnited States Tax Court · 2013
- Dixon v. CommissionerUnited States Tax Court · 2013
- Gary M. Dennis & Sharon D. Dennis v. CommissionerUnited States Tax Court · 2020
- James R. Dixon v. CommissionerUnited States Tax Court · 2013