De Venney v. Commissioner
United States Tax Court
Held: Respondent's litigating position was not unreasonable where the existence of a cash hoard was explained through the testimony of witnesses who were made known to respondent 2 weeks prior to the calendar call. Therefore, petitioners' motion for recovery of litigation costs is due to be denied.
1Opinion of the Court
OPINION
Whitaker, Judge:
This case is before the Court on petitioners’ motion for recovery of litigation costs filed on May 28, 1985, pursuant to Rule 2311 and section 7430. The issues for decision are:(1) Whether petitioners qualify as a "prevailing party” and, if so,(2) Whether petitioners have exhausted the administrative remedies available to them within the Internal Revenue Service.
Respondent determined deficiencies in petitioners’ Federal income tax together with additions to tax under section 6653(b) for the years and in the amounts indicated:
Year Deficiency Addition to tax sec. 6653(b)
19…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- United States v. JohnsonSupreme Court of the United States · 1943
- Taglianetti v. United StatesSupreme Court of the United States · 1969
- Louis J. Taglianetti v. United StatesCourt of Appeals for the First Circuit · 1968
4 more not listed; retrieve them via the Exa API.
3Cited by121 opinions
- Meier v. CommissionerUnited States Tax Court · 1988
- Powers v. CommissionerUnited States Tax Court · 1993
- Rutana v. CommissionerUnited States Tax Court · 1987
- Frisch v. CommissionerUnited States Tax Court · 1986
- Swanson v. CommissionerUnited States Tax Court · 1996
116 more not listed; retrieve them via the Exa API.