Legal Opinion

Boyle v. Commissioner

United States Tax Court

Decided February 15, 1995No. Docket No. 1838-92Unpublished

1Opinion of the Court

VIRGINIA BOYLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Boyle v. Commissioner

Docket No. 1838-92

United States Tax Court

T.C. Memo 1995-74; 1995 Tax Ct. Memo LEXIS 75; 69 T.C.M. (CCH) 1910;

February 15, 1995, Filed

An appropriate order will be issued denying petitioner's Motion for Litigation Fees and Costs Pursuant to Section 7430(a)(2).

For petitioner: Leonard S. Roth.

For respondent: Andrew M. Tiktin.

FAY

FAY

MEMORANDUM OPINION

FAY, Judge: This case is before the Court on petitioner's Motion for Litigation Fees and Costs Pursuant to Section 7430(a)(2), filed September 23, 1994. No…

2Cases cited12 opinions

  1. Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
  2. Sher v. CommissionerUnited States Tax Court · 1987
  3. Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
  4. Minahan v. CommissionerUnited States Tax Court · 1987
  5. De Venney v. CommissionerUnited States Tax Court · 1985

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