Dixon v. Comm'r
United States Tax Court
Henry Binder and John A. Irvine, counsel for petitioners in docket Nos. 9382-83, 15907-84, 40159-84, and 30979-85. Michael Louis Minns and Enid M. Williams, counsel for petitioners in docket No. 29643-86. Henry E. O'Neill and Peter R. Hochman, counsel for respondent.
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Henry Binder and John A. Irvine, counsel for petitioners in docket Nos. 9382-83, 15907-84, 40159-84, and 30979-85. Michael Louis Minns and Enid M. Williams, counsel for petitioners in docket No. 29643-86. Henry E. O'Neill and Peter R. Hochman, counsel for respondent. CONTENTS Background Discussion I. Introduction A. Overview of Section 7430 B. Tax Court's Authority To Award Appellate Fees Under Section 7430 C. The Other Side of the Coin: Inapplicability of Section 6673(a)(2) and the Bad Faith Exception II. Entitlement to Relief Under Section 7430 A. Respondent's Position B. Paid or Incurred…
1Opinion of the Court
JERRY AND PATRICIA A. DIXON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dixon v. Comm'r
No. 9382-83, 15907-84, 40159-84, 30979-85, 29643-86
United States Tax Court
T.C. Memo 2006-97; 2006 Tax Ct. Memo LEXIS 98; 91 T.C.M. (CCH) 1138;
May 10, 2006, Filed
Dixon v. Comm'r, T.C. Memo 2006-90, 2006 Tax Ct. Memo LEXIS 92 (T.C., 2006)
Henry Binder and John A. Irvine, counsel for petitioners in docket Nos. 9382-83, 15907-84, 40159-84, and 30979-85.
Michael Louis Minns and Enid M. Williams, counsel for petitioners in docket No. 29643-86.
Henry E. O'Neill and Peter R. Hochman, counsel…
2Cases cited76 opinions
- Hensley v. EckerhartSupreme Court of the United States · 1983
- Brecht v. AbrahamsonSupreme Court of the United States · 1993
- Chambers v. Nasco, Inc.Supreme Court of the United States · 1991
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Arizona v. FulminanteSupreme Court of the United States · 1991
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3Cited by2 opinions
- Estate of Palumbo v. United StatesCourt of Appeals for the Third Circuit · 2012
- Young v. Comm'rUnited States Tax Court · 2006