Powell v. Commissioner
United States Tax Court
This case was remanded from the Court of Appeals for the Fifth Circuit to consider whether petitioners are entitled to recover litigation costs based on the administrative position of the Internal Revenue Service which caused the litigation in this Court and not just the reasonableness of its position after the petition was filed.
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This case was remanded from the Court of Appeals for the Fifth Circuit to consider whether petitioners are entitled to recover litigation costs based on the administrative position of the Internal Revenue Service which caused the litigation in this Court and not just the reasonableness of its position after the petition was filed. Held, respondent's position was unreasonable in that the adjustment in the notice of deficiency which caused the litigation in this Court was without legal or factual foundation. Held, further, amounts of reasonable litigation costs determined. Held, further, where…
1Opinion of the Court
OPINION
SCOTT, Judge:
This case was assigned to Special Trial Judge Marvin F. Peterson pursuant to section 7456(d), I.R.C. 19541 (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755), and Rules 180, 181, and 183.2 The Court agrees with and adopts his opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PETERSON, Special Trial Judge:
On January 14, 1985, the Court issued its opinion in Powell v. Commissioner, T.C. Memo. 1985-27, in which we denied petitioners’ motion for award of litigation costs. On August 18, 1986, the U.S.…
2Cases cited15 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Estate of Charles T. Franklin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Commissioner v. TuftsSupreme Court of the United States · 1983
- Estate of Franklin v. CommissionerUnited States Tax Court · 1975
- Rawlings v. HecklerCourt of Appeals for the Ninth Circuit · 1984
10 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- David J. Powell and the Estate of Jeane D. Powell, Deceased, David J. Powell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 1997
- Cassuto v. CommissionerUnited States Tax Court · 1989
- Bouterie v. CommissionerCourt of Appeals for the Fifth Circuit · 1994
- Bouterie v. CommissionerUnited States Tax Court · 1993
5 more not listed; retrieve them via the Exa API.