Gantner v. Commissioner
United States Tax Court
In an earlier proceeding in this Court, Ps prevailed on one significant issue. Held: Ps are not entitled to litigation costs. R's position does not include any administrative action prior to the involvement of District Counsel, and the Eighth Circuit's opinions in Wickert v. Commissioner, 842 F.2d 1005 (8th Cir. 1988), and Berks v. United States, 860 F.2d 841 (8th Cir. 1988), do not mandate a different conclusion.
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In an earlier proceeding in this Court, Ps prevailed on one significant issue. Held: Ps are not entitled to litigation costs. R's position does not include any administrative action prior to the involvement of District Counsel, and the Eighth Circuit's opinions in Wickert v. Commissioner, 842 F.2d 1005 (8th Cir. 1988), and Berks v. United States, 860 F.2d 841 (8th Cir. 1988), do not mandate a different conclusion. The positions taken by R subsequent to District Counsel's involvement are substantially justified, in that they were supported by a rational construction of the applicable statutory…
1Opinion of the Court
OPINION
Wells, Judge:
This matter is before us on petitioners’ motion for litigation costs pursuant to Rule 231 and section 7430.1 On September 29, 1988, we issued our opinion in Gantner v. Commissioner, 91 T.C. 713, in which we held for petitioners on one issue (the applicability of section 1091 to stock options), and for respondent in substantial or total part on the other issues. The issues before us in that opinion involved various deductions in the total amount of $61,198.74, investment credits in the total amount of $2,164.48, and the appropriateness of increased interest under section…
2Cases cited15 opinions
- Haynes v. United StatesSupreme Court of the United States · 1968
- United States v. PriceSupreme Court of the United States · 1960
- Antonides v. CommissionerUnited States Tax Court · 1988
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
10 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Sokol v. CommissionerUnited States Tax Court · 1989
- David E. Gantner and Sandra L. Gantner v. Commissioner of Internal Revenue, David E. Gantner and Sandra L. Gantner v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Cassuto v. CommissionerUnited States Tax Court · 1989
- Dixson Int'l Service Corp. v. CommissionerUnited States Tax Court · 1990
- Grigoraci v. Comm'rUnited States Tax Court · 2004
55 more not listed; retrieve them via the Exa API.