Sher v. Commissioner
United States Tax Court
Held, petitioners' motion for litigation costs is denied because they have failed to establish that the position of the United States was not substantially justified.
1Opinion of the Court
WHITAKER, Judge:
This matter is before the Court on petitioners’ motion for litigation costs pursuant to Rule 231.1 When this case was called from the calendar on January 20, 1987, the parties appeared and filed a stipulation as to settled issues. At that time, petitioners filed a motion for an award of reasonable litigation costs, and the Court directed that the same be served on respondent and directed respondent to file a response to petitioners’ motion by March 23, 1987. Respondent filed a notice of objection to petitioners’ motion on March 30, 1987, and petitioners filed a reply to…
2Cases cited13 opinions
- Stanley Spencer v. National Labor Relations BoardCourt of Appeals for the D.C. Circuit · 1983
- Minahan v. CommissionerUnited States Tax Court · 1987
- Wasie v. CommissionerUnited States Tax Court · 1986
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Baker v. CommissionerUnited States Tax Court · 1984
8 more not listed; retrieve them via the Exa API.
3Cited by160 opinions
- Sokol v. CommissionerUnited States Tax Court · 1989
- Powers v. CommissionerUnited States Tax Court · 1993
- Swanson v. CommissionerUnited States Tax Court · 1996
- Gantner v. CommissionerUnited States Tax Court · 1989
- Coastal Petroleum Refiners, Inc. v. CommissionerUnited States Tax Court · 1990
155 more not listed; retrieve them via the Exa API.