Legal Opinion
Moore v. Commissioner
United States Tax Court
Decided June 22, 1989No. Docket No. 15851-85UnpublishedCited by 6 opinions
1Opinion of the Court
CATHERINE H. MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Moore v. Commissioner
Docket No. 15851-85.
United States Tax Court
T.C. Memo 1989-306; 1989 Tax Ct. Memo LEXIS 305; 57 T.C.M. (CCH) 790; T.C.M. (RIA) 89306;
June 22, 1989; As corrected June 23, 1989
Richard F. McDivitt and Kevin D. Watley, for the petitioner.
Bruce K. Meneely, for the respondent.
HAMBLEN
MEMORANDUM OPINION
HAMBLEN, Judge: This case is before us on petitioner's motion for litigation costs pursuant to Rule 231 1 and section 7430. 2
At the time the petition was filed in this case the following three issues…
2Cases cited17 opinions
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- De Venney v. CommissionerUnited States Tax Court · 1985
- Wasie v. CommissionerUnited States Tax Court · 1986
12 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 1997
- Michelson v. CommissionerUnited States Tax Court · 1990
- Mosteirin v. CommissionerUnited States Tax Court · 1995
- MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 1997
- Maggie Management Company v. CommissionerUnited States Tax Court · 1997
1 more not listed; retrieve them via the Exa API.