Legal Opinion
Zinniel v. Commissioner
Court of Appeals for the Seventh Circuit
Decided September 6, 1989No. 88-1531PublishedCited by 23 opinions
1Opinion of the Court
RIPPLE, Circuit Judge.
This is an appeal from the Tax Court’s denial of the appellants’ motion for litigation costs. On June 6, 1984, the Commissioner of Internal Revenue (Commissioner) issued a notice of tax deficiency to the appellants. The appellants filed timely petitions in the Tax Court for the redetermi-nation of the deficiencies. The Tax Court then ruled in favor of the taxpayers. On September 28, 1987, the appellants filed a motion for litigation costs pursuant to 26 U.S.C. § 7430 (now amended).1 The Tax Court denied this motion on December 8, 1987. The appellants now appeal that…
2Cases cited22 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Miller v. FentonSupreme Court of the United States · 1985
- Mars Steel Corp. v. Continental Bank N.A.Court of Appeals for the Seventh Circuit · 1989
- Beard v. Whitley County REMCCourt of Appeals for the Seventh Circuit · 1988
- Ruben Ramirez Sanchez v. H.G. Miller, Warden, United States Penitentiary, Marion, IllinoisCourt of Appeals for the Seventh Circuit · 1986
17 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Frank E. & Mildred E. Rickel v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1990
- Powers v. CommissionerUnited States Tax Court · 1993
- Leo Manzoli and Mary Ann Manzoli v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1990
- Nalle v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- In Re ChambersDistrict Court, N.D. Illinois · 1992
18 more not listed; retrieve them via the Exa API.