Minahan v. Commissioner
United States Tax Court
In Minahan v. Commissioner, 88 T.C. 492 (1987), we held that petitioners are entitled to an award of litigation costs. Held, one petitioner is a member of the law firm to which petitioners paid substantially all of their litigation costs; that petitioner is not entitled to an award for the law firm's services.
1Opinion of the Court
OPINION
CHABOT, Judge:
Respondent determined deficiencies in Federal gift tax against petitioners for the calendar quarter ended September 30, 1981, in the following amounts;
Docket No. Petitioner Deficiency
3146-85 Victor I. Minahan $882,737.74
3147-85 Marilee Minahan 882,737.93
3148-85 Estate of Mary M. Walter, deceased, the Marine Trust Co., N.A., personal representative 1,796,800.32
3203-85 Estate of John B. Torinus, deceased, • the Kellogg Citizens National Bank and Louise B. Torinus, co-personal representatives 592,747.86
3204-85 Roger C. Minahan 549,888.83
3205-85 Louise B. Torinus 589,725.25
The…
2Cases cited5 opinions
- Minahan v. CommissionerUnited States Tax Court · 1987
- Wasie v. CommissionerUnited States Tax Court · 1986
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Baker v. CommissionerUnited States Tax Court · 1984
- Frisch v. CommissionerUnited States Tax Court · 1986
3Cited by11 opinions
- Sokol v. CommissionerUnited States Tax Court · 1989
- United States v. William v. McPherson Jr.Court of Appeals for the Fourth Circuit · 1988
- William L. Comer Family Equity Pure Trust v. CommissionerCourt of Appeals for the Sixth Circuit · 1988
- Kennedy v. CommissionerUnited States Tax Court · 1987
- Comer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
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