Whitesell v. Commissioner
United States Tax Court
After reaching a settlement agreement, petitioners moved for an award of litigation costs. Held, Court without authority to award litigation costs in a case, filed before the effective date of sec. 7430, I.R.C. 1954, that was consolidated with a case filed after that effective date. Held, further, respondent's position on statute of limitations issue reasonable.
Read the full summary
After reaching a settlement agreement, petitioners moved for an award of litigation costs. Held, Court without authority to award litigation costs in a case, filed before the effective date of sec. 7430, I.R.C. 1954, that was consolidated with a case filed after that effective date. Held, further, respondent's position on statute of limitations issue reasonable. Held, further, respondent's assertion of fraud was reasonable when record reveals indicia of fraud sufficient to support a finding that respondent might have prevailed in the event of trial.
1Opinion of the Court
OPINION
TANNENWALD, Judge:
This case is before us on petitioners’ motion for reasonable htigation costs under section 74301 and Rule 231. Respondent having conceded that petitioners exhausted their administrative remedies, the issues for decision are (1) whether petitioners were prevailing parties within the meaning of section 7430 and, if so, (2) what htigation expenses are recoverable as reasonable.
Petitioners Virgil M. and Lois Whitesell are husband and wife and resided in London, England, at the time they filed their petitions herein.
By notice of deficiency dated September 3, 1982,…
2Cases cited19 opinions
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Wasie v. CommissionerUnited States Tax Court · 1986
14 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 1997
- Highwood Partners v. Comm'rUnited States Tax Court · 2009
- Matthew R. White and Jill White v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1993
- Benson v. Comm'rUnited States Tax Court · 2006
- Gaughan v. CommissionerUnited States Tax Court · 1993
8 more not listed; retrieve them via the Exa API.