Legal Opinion
William L. Comer Family Equity Pure Trust v. Commissioner
Court of Appeals for the Sixth Circuit
Decided September 9, 1988No. 86-1738PublishedCited by 5 opinions
1Opinion of the Court
RYAN, Circuit Judge.
After successfully resisting the government’s efforts to assess deficiency penalties against them, petitioners sought reasonable litigation costs pursuant to 26 U.S. C. § 7430. The Tax Court denied the petitioners’ motions as untimely or, alternatively, for lack of evidence that the respondent acted unreasonably after the petitions were filed. Petitioners appeal. On review we find that the motions were timely. We also conclude that the government’s pre-litigation and in-litigation conduct must be evaluated to determine whether the position of the United States was…
2Cases cited12 opinions
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Baker v. CommissionerUnited States Tax Court · 1984
- David J. Powell and Estate of Jeane D. Powell, Deceased, David J. Powell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- David Kaufman v. Roscoe Egger, Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1985
- Sylvia A. Sliwa v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Estate of Merchant v. CommissionerUnited States Tax Court · 1990
- Comer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Brown v. CommissionerUnited States Tax Court · 1989
- Estate of Hammer v. CommissionerUnited States Tax Court · 1990
- Sokol v. CommissionerUnited States Tax Court · 1989