Toner v. Commissioner
United States Tax Court
A decision of the Tax Court for the Commissioner was reversed on appeal, and P sought to recover certain costs of the proceeding. Held, P's purchase of the trial transcript immediately after the trial was not necessary for the determination of the appeal within the meaning of rule 39(e) of the Federal Rules of Appellate Procedure, therefore, the cost of such transcript is not taxable against the Commissioner.
1Opinion of the Court
OPINION
Simpson, Judge:
This case is presently before the Court on the petitioner’s amended motion for costs pursuant to rule 39, Federal Rules of Appellate Procedure.1 In Toner v. Commissioner, 71 T.C. 772 (1979), we sustained the Commissioner’s disallow-anee of a deduction for educational expenses. The petitioner appealed such decision to the Court of Appeals for the Third Circuit, and that court reversed our decision. See Toner v. Commissioner, 623 F.2d 315 (3d Cir. 1980).
After the Third Circuit’s opinion was issued, the petitioner moved such court for the allowance of costs in accordance…
2Cases cited11 opinions
- Sharon v. CommissionerUnited States Tax Court · 1976
- Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Lawrence E. Hodge v. Ernestine HodgeCourt of Appeals for the Third Circuit · 1975
- Darlene GUSE Et Al., Plaintiffs-Appellees, v. J. C. PENNEY COMPANY, INC., Defendant-AppellantCourt of Appeals for the Seventh Circuit · 1978
- Volkswagenwerk Aktiengesellschaft v. Douglas D. Church, Doing Business as Modern SpecialistCourt of Appeals for the Ninth Circuit · 1969
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3Cited by4 opinions
- Freesen v. CommissionerUnited States Tax Court · 1987
- Freesen v. CommissionerUnited States Tax Court · 1987
- Rodrigues v. CommissionerUnited States Tax Court · 1982
- Toner v. CommissionerUnited States Tax Court · 1981