Swanson v. Commissioner
United States Tax Court
Ps filed a motion for reasonable litigation costs pursuant to Rule 231, Tax Court Rules of Practice and Procedure, and sec. 7430, I.R.C., claiming that R was not substantially justified in determining that: (1) Prohibited transactions had occurred under sec. 4975, I.R.C., with respect to a domestic international sales corporation, a foreign sales corporation, and two individual retirement accounts; and (2) the sale of Ps' Illinois residence to P's closely held corporation…
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Ps filed a motion for reasonable litigation costs pursuant to Rule 231, Tax Court Rules of Practice and Procedure, and sec. 7430, I.R.C., claiming that R was not substantially justified in determining that: (1) Prohibited transactions had occurred under sec. 4975, I.R.C., with respect to a domestic international sales corporation, a foreign sales corporation, and two individual retirement accounts; and (2) the sale of Ps' Illinois residence to P's closely held corporation was a sham transaction. 1. Held: R was not substantially justified with respect to the first issue, but was substantially…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge John F. Dean pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with and adopts the Special Trial Judge’s opinion, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Dean, Special Trial Judge:
This matter is before the Court pursuant to petitioners’ motion for award of reasonable litigation costs under section 7430 and Rule 231.
References to petitioner are to James H. Swanson.
The matter before us involves petitioners’ combined use of a domestic international sales…
2Cases cited36 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
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3Cited by61 opinions
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- Corbalis v. Comm'rUnited States Tax Court · 2014
- Dixon v. Comm'rUnited States Tax Court · 2009
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