Mauerman v. Commissioner
United States Tax Court
Petitioner seeks an award of litigation costs. 1. Held: Respondent's position in this civil litigation was not substantially justified; petitioner is entitled to litigation costs. Sec. 7430(c)(4)(A)(i), I.R.C. 1986. 2. Held, further, the cost of living adjustment under sec. 7430(c)(1)(B)(iii), I.R.C. 1986, is to be computed from Oct. 1, 1981.
1Opinion of the Court
GEORGE S. MAUERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *
Mauerman v. Commissioner
Docket No. 3007-90
United States Tax Court
T.C. Memo 1995-237; 1995 Tax Ct. Memo LEXIS 239; 69 T.C.M. (CCH) 2765;
June 1, 1995, Filed
An appropriate order will be issued granting petitioner's motion for litigation costs, and decision incorporating the order will be entered for petitioner.
Petitioner seeks an award of litigation costs.
1. Held: Respondent's position in this civil litigation was not substantially justified; petitioner is entitled to litigation costs. Sec. 7430(c)(4)(A)(i), I.R.C.…
2Cases cited16 opinions
- Mailman v. CommissionerUnited States Tax Court · 1988
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- 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
- Minahan v. CommissionerUnited States Tax Court · 1987
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