Legal Opinion
Simpson v. Commissioner
United States Tax Court
Decided May 2, 1995No. Docket No. 13014-93UnpublishedCited by 1 opinion
1Opinion of the Court
ROBIN SIMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Simpson v. Commissioner
Docket No. 13014-93
United States Tax Court
T.C. Memo 1995-194; 1995 Tax Ct. Memo LEXIS 196; 69 T.C.M. (CCH) 2513;
May 2, 1995, Filed
For petitioner: W. Patrick Cantrell.
For respondent: Carol Bingham McClure.
POWELL
POWELL
MEMORANDUM OPINION
POWELL, Special Trial Judge: This case is before the Court on petitioner's motion for litigation costs pursuant to section 7430 and Rule 231. 1 On September 7, 1994, we vacated our decision entered on August 5, 1994, for the purpose of addressing petitioner's motion,…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- United States v. Chemical Foundation, Inc.Supreme Court of the United States · 1926
- Ruckelshaus v. Sierra ClubSupreme Court of the United States · 1983
- Sher v. CommissionerUnited States Tax Court · 1987
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3Cited by1 opinion
- Austin v. Comm'rUnited States Tax Court · 2014