Price v. Commissioner
United States Tax Court
Ps moved for litigation costs under sec. 7430, I.R.C. The parties reached a settlement of the case, in which the significant substantive issue was conceded by R at a time when that issue had been resolved in favor of respondent by a Court of Appeals but adversely to respondent in cases decided at the trial level in respect of which appeals were then pending.
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Ps moved for litigation costs under sec. 7430, I.R.C. The parties reached a settlement of the case, in which the significant substantive issue was conceded by R at a time when that issue had been resolved in favor of respondent by a Court of Appeals but adversely to respondent in cases decided at the trial level in respect of which appeals were then pending. Held, under the circumstances, Ps' motions are denied since R's position was substantially justified at the time of the concession.
1Opinion of the Court
OPINION
Tannenwald, Judge:
These cases are before the Court on petitioners’ motions for award of reasonable litigation costs pursuant to section 7430 and Rules 230 through 232.1
Respondent determined deficiencies of $33,140 for the taxable year 1986 against petitioners Price and Graham in docket No. 22112-91 on July 3, 1991, and of $86,849 for the taxable year ending June 30, 1987, against petitioner TSA/ The Stanford Associates, Inc., in docket No. 4825-92 on December 4, 1991. The cases were consolidated and were scheduled for trial on June 24, 1993. Prior to that time, issues other than those…
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