Legal Opinion
Herbert Weiss and Estate of Roberta Weiss, Deceased, Herbert Weiss, Personal Representative v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 27, 1988No. 1162, Docket 88-4017PublishedCited by 49 opinions
1Opinion of the Court
LUMBARD, Circuit Judge:
Herbert Weiss and the Estate of Roberta Weiss appeal from an order of Judge B. John Williams, Jr., of the Tax Court entered on October 23, 1987, denying their motion for litigation costs in the amount of $1,184.86 which were incurred when they successfully challenged a deficiency notice issued by the Internal Revenue Service for the 1982 tax year.
Reversed and remanded.
I
During 1982, Herbert Weiss and Roberta Weiss (“taxpayers”) purchased an interest in a limited partnership known as Transpac Drilling Venture (“Transpac”). Transpac was formed and commenced business after…
2Cases cited8 opinions
- Sher v. CommissionerUnited States Tax Court · 1987
- Joseph Trichilo v. Secretary of Health and Human ServicesCourt of Appeals for the Second Circuit · 1987
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Baker v. CommissionerUnited States Tax Court · 1984
- David J. Powell and Estate of Jeane D. Powell, Deceased, David J. Powell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
3 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Sokol v. CommissionerUnited States Tax Court · 1989
- Powers v. CommissionerUnited States Tax Court · 1993
- Dorothy A. Cummings v. Louis W. Sullivan, M.D., Secretary of Health and Human ServicesCourt of Appeals for the Seventh Circuit · 1991
- Isadore Cassuto and Thalia Cassuto, Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Second Circuit · 1991
44 more not listed; retrieve them via the Exa API.