Legal Opinion
Connell v. Commissioner
United States Tax Court
Decided December 29, 1993No. Docket No. 28893-88Unpublished
1Opinion of the Court
MARJORIE E. CONNELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Connell v. Commissioner
Docket No. 28893-88
United States Tax Court
T.C. Memo 1993-638; 1993 Tax Ct. Memo LEXIS 651; 66 T.C.M. (CCH) 1852;
December 29, 1993, Filed
For petitioner: Charles Wist.
For respondent: David H. Peck and William G. Bissell.
COLVIN
COLVIN
MEMORANDUM OPINION
COLVIN, Judge: This matter is before the Court on petitioner's motion for litigation costs under section 7430 and Rule 231. 1 After concessions, the sole issue we must decide is whether petitioner has shown that respondent's position in this…
2Cases cited21 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- United States v. RodgersSupreme Court of the United States · 1983
- Commissioner v. SternSupreme Court of the United States · 1958
- BROAD AVENUE LAUNDRY AND TAILORING, Petitioner, v. the UNITED STATES, RespondentCourt of Appeals for the Federal Circuit · 1982
- Sher v. CommissionerUnited States Tax Court · 1987
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