Legal Opinion

Stefan A. Tolin v. Commissioner

United States Tax Court

Decided March 19, 2018No. 17318-08Unpublished

1Opinion of the Court

T.C. Memo. 2018-29

UNITED STATES TAX COURT STEFAN A. TOLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17318-08. Filed March 19, 2018. Richard Warren Craigo, for petitioner. Ardney J. Boland, III and Emile L. Hebert, III, for respondent. MEMORANDUM OPINION GALE, Judge: This case is before the Court on petitioner’s first amended motion for reasonable litigation or administrative costs (motion for litigation costs) in which petitioner seeks an award of litigation costs under section -2- [*2] 74301 and Rule 231 of $260,982 claimed with respect to the litigation of his…

2Cases cited27 opinions

  1. Pierce v. UnderwoodSupreme Court of the United States · 1988
  2. John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
  3. Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
  4. Julius C. Henry, Cross-Appellees v. Glenn D. Webermeier and Garden Village, Inc., Cross-AppellantsCourt of Appeals for the Seventh Circuit · 1984
  5. Sokol v. CommissionerUnited States Tax Court · 1989

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