Legal Opinion
Uddo v. Commissioner
United States Tax Court
Decided July 29, 1998No. Tax Ct. Dkt. No. 16687-97Unpublished
1Opinion of the Court
JOSEPH F. AND CAMILLE T. UDDO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Uddo v. Commissioner
Tax Ct. Dkt. No. 16687-97
United States Tax Court
T.C. Memo 1998-276; 1998 Tax Ct. Memo LEXIS 280; 76 T.C.M. (CCH) 200;
July 29, 1998, Filed
William A. Neilson and Joseph John Ecuyer III, for petitioners.
Linda K. West and Mary Beth Calkins, for respondent.
POWELL, SPECIAL TRIAL JUDGE.
POWELL
MEMORANDUM OPINION
POWELL, SPECIAL TRIAL JUDGE: This case is before the Court on petitioners' motion for award of reasonable litigation and administrative costs pursuant to section 7430 and Rules 230,…
2Cases cited17 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- 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
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