Fuller v. Commissioner
United States Tax Court
Where Tax Court has no jurisdiction it may not entertain a motion for award of reasonable litigation costs.
1Opinion of the Court
KENNETH L. AND MILDRED V. FULLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fuller v. Commissioner
Docket No. 5722-85.
United States Tax Court
T.C. Memo 1986-33; 1986 Tax Ct. Memo LEXIS 574; 51 T.C.M. (CCH) 336; T.C.M. (RIA) 86033;
January 27, 1986.
Where Tax Court has no jurisdiction it may not entertain a motion for award of reasonable litigation costs.
William L. Raby, for the petitioners.
Roger Rhodes, for the respondent.
CANTREL
MEMORANDUM OPINION
CANTREL, Special Trial Judge: We have before us for consideration and ruling thereon a Motion for Award of Reasonable Litigation Costs,…
2Cases cited7 opinions
- Midland Mortg. Co. v. CommissionerUnited States Tax Court · 1980
- National Committee to Secure Justice, etc. v. CommissionerUnited States Tax Court · 1957
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- McLane v. CommissionerUnited States Tax Court · 1966
- Corbett v. FrankCourt of Appeals for the Ninth Circuit · 1961
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Edward M. Sanders v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- William L. Comer Family Equity Pure Trust v. CommissionerCourt of Appeals for the Sixth Circuit · 1988
- Comer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Edward M. Sanders v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- Edward M. Sanders v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987