Rathbun v. Comm'r
United States Tax Court
Ps seek administrative costs for expenses incurred inadministrative proceedings with R regarding the 1993 taxableyear. Ps contend that a letter issued by R in December of 1995constitutes a notice of the decision of the Internal RevenueService Office of Appeals and R's position in the administrativeproceedings as provided by sec. 7430(c)(7)(B), I.R.C.Held: The letter issued by R in December of 1995 is not anotice of the decision of the Internal Revenue Service Office…
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Ps seek administrative costs for expenses incurred inadministrative proceedings with R regarding the 1993 taxableyear. Ps contend that a letter issued by R in December of 1995constitutes a notice of the decision of the Internal RevenueService Office of Appeals and R's position in the administrativeproceedings as provided by sec. 7430(c)(7)(B), I.R.C.Held: The letter issued by R in December of 1995 is not anotice of the decision of the Internal Revenue Service Office ofAppeals. Consequently, Ps are not entitled to recoveradministrative costs because they are not prevailing partiesunder sec.…
1Opinion of the Court
KENNETH C. RATHBUN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rathbun v. Comm'r
Nos. 14383-03, 14384-03, 14385-03, 14387-03, 14391-03
United States Tax Court
125 T.C. 7; 2005 U.S. Tax Ct. LEXIS 22; 125 T.C. No. 2;
July 12, 2005, Filed
Ps seek administrative costs for expenses incurred in
administrative proceedings with R regarding the 1993 taxable
year. Ps contend that a letter issued by R in December of 1995
constitutes a notice of the decision of the Internal Revenue
Service Office of Appeals and R's position in the administrative
proceedings as provided by sec.…
2Cases cited5 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Fla. Country Clubs, Inc. v. Comm'rUnited States Tax Court · 2004
- Rathbun v. Comm'rUnited States Tax Court · 2005
- Florida Country Clubs, Inc. v. Comm. of IRSCourt of Appeals for the Eleventh Circuit · 2005