Legal Opinion
Currie v. Commissioner
United States Tax Court
Decided January 12, 1989No. Docket No. 12446-86Unpublished
1Opinion of the Court
JAMES E. and AKIKO S. CURRIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Currie v. Commissioner
Docket No. 12446-86.
United States Tax Court
T.C. Memo 1989-23; 1989 Tax Ct. Memo LEXIS 22; 56 T.C.M. (CCH) 1076; T.C.M. (RIA) 89023;
January 12, 1989.
Douglas Scott Maynard and Earle A. Sylva, II, for the petitioners.
William D. Reese, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: This case is before us on petitioners' motion for reasonable litigation costs, filed January 4, 1988, pursuant to section 7430 1 and Rule 231. A hearing on this motion was held in San…
2Cases cited6 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Baker v. CommissionerUnited States Tax Court · 1984
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