Legal Opinion
Images in Motion of El Paso, Inc. v. Comm'r
United States Tax Court
Decided February 7, 2006No. 7663-03UnpublishedCited by 3 opinions
1Opinion of the Court
IMAGES IN MOTION OF EL PASO, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Images in Motion of El Paso, Inc. v. Comm'r
No. 7663-03
United States Tax Court
T.C. Memo 2006-19; 2006 Tax Ct. Memo LEXIS 18; 91 T.C.M. (CCH) 716;
February 7, 2006, Filed
David P. Leeper, for petitioner.
Michael K. Park, for respondent.
Goeke, Joseph Robert
JOSEPH ROBERT GOEKE
MEMORANDUM OPINION
GOEKE, Judge: This matter is before the Court on petitioner's motion for award of reasonable litigation costs under section 7430 and Rule 231. 1
After conducting a field examination, the Internal Revenue Service (IRS)…
2Cases cited28 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Minahan v. CommissionerUnited States Tax Court · 1987
- De Venney v. CommissionerUnited States Tax Court · 1985
- Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
23 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Alexander v. Comm'rUnited States Tax Court · 2006
- Patricia Diane Ross v. CommissionerUnited States Tax Court · 2014
- RI Unlimited, Inc. v. Comm'rUnited States Tax Court · 2010