Legal Opinion
Paul Frehe Enterprises, Inc. v. Commissioner
United States Tax Court
Decided June 13, 1996No. 22080-91Unknown
1Opinion of the Court
106 T.C. No. 25
UNITED STATES TAX COURT PAUL FREHE ENTERPRISES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22080-91. Filed June 13, 1996. Jack H. Kaufman, for petitioner. Linda L. Conway and James J. Posedel, for respondent. Petitioner moved for award of reasonable litigation costs in a so-called actuarial case. Held, respondent's position was substantially justified. Held, further, petitioner's motion for award of reasonable litigation costs is denied. OPINION CLAPP, Judge: This case is before us on petitioner's Motion for Award of Reasonable Litigation Costs…
2Cases cited9 opinions
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Vinson & Elkins, J. Evans Attwell, Tax Matters Partner v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
- Wachtell, Lipton, Rosen & Katz, David M. Einhorn, Tax Matters Partner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- Citrus Valley Estates v. CommissionerUnited States Tax Court · 1992
- Jerome Mirza & Associates, Ltd., an Illinois Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1989
4 more not listed; retrieve them via the Exa API.