Gladden v. Comm'r
United States Tax Court
Held: Where petitioners made a "qualified offer" under sec. 7430(c)(4)(E), I.R.C., on a substantive tax adjustment and thereafter litigation occurred and court determinations were made on arguments or issues relating to the substantive tax adjustment and where the parties ultimately entered into a settlement of the substantive tax adjustment, the "settlement limitation" on qualified offers that is set forth in sec. 7430(c)(4)(E)(ii)(I), I.R.C., is not applicable.
1Opinion of the Court
SUPPLEMENTAL OPINION
Swift, Judge:
This matter is before us on petitioners’ motion for partial summary judgment as to the applicability of the qualified offer provision of section 7430(c)(4)(E). Petitioners seek a recovery of litigation costs relating to a Federal income tax deficiency adjustment determined by respondent with respect to income to be charged to petitioners on termination of water rights (water rights adjustment).
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue.
Under the qualified offer provision of section…
2Cases cited6 opinions
- Marek v. ChesnySupreme Court of the United States · 1985
- Delta Air Lines, Inc. v. AugustSupreme Court of the United States · 1981
- Haas & Assocs. Accountancy Corp. v. Comm'rUnited States Tax Court · 2001
- William T. Gladden Nicole L. Gladden v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Gladden v. Comm'rUnited States Tax Court · 1999
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Johnston v. Comm'rUnited States Tax Court · 2004
- Knudsen v. CommissionerCourt of Appeals for the Ninth Circuit · 2015
- Estate of Lippitz v. Comm'rUnited States Tax Court · 2007
- Angle v. Comm'rUnited States Tax Court · 2016
- Gladden v. Comm'rUnited States Tax Court · 2003
3 more not listed; retrieve them via the Exa API.