Legal Opinion
Brinson Company-Midwest v. Commissioner
United States Tax Court
Decided January 25, 1996No. Docket Nos. 26949-93, 26950-93, 26951-93UnpublishedCited by 1 opinion
1Opinion of the Court
THE BRINSON COMPANY-MIDWEST, INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brinson Company-Midwest v. Commissioner
Docket Nos. 26949-93, 26950-93, 26951-93.
United States Tax Court
T.C. Memo 1996-28; 1996 Tax Ct. Memo LEXIS 27; 71 T.C.M. (CCH) 1891;
January 25, 1996, Filed
William A. Neilson, for petitioners.
Kathleen O. Lier, for respondent.
WRIGHT, Judge
WRIGHT
MEMORANDUM OPINION
WRIGHT, Judge: This matter is before the Court on petitioners' motion for award of reasonable litigation and administrative costs under section 74302 and Rule 231. Prior to trial, the parties…
2Cases cited32 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Danielson v. CommissionerUnited States Tax Court · 1965
- Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
27 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Muskat v. United StatesCourt of Appeals for the First Circuit · 2009