Legal Opinion
Kelby v. Comm'r
United States Tax Court
Decided April 28, 2009No. 13268-03LUnpublished
1Opinion of the Court
RICHARD AND MABEL KELBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kelby v. Comm'r
No. 13268-03L
United States Tax Court
T.C. Memo 2009-85; 2009 Tax Ct. Memo LEXIS 88; 97 T.C.M. (CCH) 1439;
April 28, 2009, Filed
Kelby v. Commissioner, 130 T.C. 79, 2008 U.S. Tax Ct. LEXIS 6 (2008)
William E. Taggart, Jr., for petitioners.
Rebecca Duewer-Grenville, for respondent.
Haines, Harry A.
HARRY A. HAINES
MEMORANDUM OPINION
HAINES, Judge: This collection review case is before the Court on petitioners' motion for recovery of litigation costs brought under section 7430 and Rule 231. 1 Petitioners…
2Cases cited13 opinions
- Consolidated Edison Co. v. National Labor Relations BoardSupreme Court of the United States · 1938
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- De Venney v. CommissionerUnited States Tax Court · 1985
- Powers v. CommissionerUnited States Tax Court · 1993
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