McQuiston v. Commissioner
United States Tax Court
Petitioners filed an application for the award of costs and attorneys' fees incurred by them as a result of Tax Court litigation. Held, the Tax Court is not empowered to award costs or attorneys' fees under either the Civil Rights Act, the Equal Access to Justice Act, or any other authority.
1Opinion of the Court
OPINION
Sterrett, Judge:
By notice of deficiency dated November 13, 1970, respondent determined deficiencies in petitioners’ Federal income taxes for the taxable years 1967 and 1968 in the respective amounts of $6,165.40 and $3,734.03. Respondent also determined an addition to tax pursuant to section 6654(a), I.R.C. 1954, for the 1967 taxable year in the amount of $306.40. The deficiencies arose primarily from respondent’s adjustments to petitioners’ Schedules A and C for the years in question.
Petitioners J. H. McQuiston and his wife, Dorothy T. McQuiston, resided in Los Angeles, Calif., at the…
2Cases cited5 opinions
- Sharon v. CommissionerUnited States Tax Court · 1976
- Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Key Buick Co. v. CommissionerUnited States Tax Court · 1977
- Key Buick Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Nappi v. CommissionerUnited States Tax Court · 1972
3Cited by56 opinions
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- Reco Industries, Inc. v. CommissionerUnited States Tax Court · 1984
- Molsen v. CommissionerUnited States Tax Court · 1985
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