Toner v. Commissioner
United States Tax Court
A decision of the Tax Court for the Commissioner was reversed on appeal, and P sought to recover certain costs of the proceeding. Held, P's purchase of the trial transcript immediately after the trial was not necessary for the determination of the appeal within the meaning of rule 39(e) of the Federal Rules of Appellate Procedure, therefore, the cost of such transcript is not taxable against the Commissioner.
1Opinion of the Court
Linda M. Liberi Toner, Petitioner v. Commissioner of Internal Revenue, Respondent
Toner v. Commissioner
Docket No. 555-76
United States Tax Court
76 T.C. 217; 1981 U.S. Tax Ct. LEXIS 178;
February 4, 1981, Filed
A decision of the Tax Court for the Commissioner was reversed on appeal, and P sought to recover certain costs of the proceeding. Held, P's purchase of the trial transcript immediately after the trial was not necessary for the determination of the appeal within the meaning of rule 39(e) of the Federal Rules of Appellate Procedure, therefore, the cost of such transcript is not taxable…
2Cases cited12 opinions
- Sharon v. CommissionerUnited States Tax Court · 1976
- Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Lawrence E. Hodge v. Ernestine HodgeCourt of Appeals for the Third Circuit · 1975
- Darlene GUSE Et Al., Plaintiffs-Appellees, v. J. C. PENNEY COMPANY, INC., Defendant-AppellantCourt of Appeals for the Seventh Circuit · 1978
- Volkswagenwerk Aktiengesellschaft v. Douglas D. Church, Doing Business as Modern SpecialistCourt of Appeals for the Ninth Circuit · 1969
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