Legal Opinion
Evans v. Commissioner
United States Tax Court
Decided February 2, 1999No. 1673-95Unpublished
1Opinion of the Court
JOSEPH W. EVANS, JR. AND MILDRED S. EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Evans v. Commissioner
No. 1673-95
United States Tax Court
T.C. Memo 1999-33; 1999 Tax Ct. Memo LEXIS 33; 77 T.C.M. (CCH) 1339; T.C.M. (RIA) 99033;
February 2, 1999, Filed
Joseph W. Evans, Jr. and Mildred S. Evans, pro sese.
Howard P. Levine, for respondent.
DINAN, SPECIAL TRIAL JUDGE.
DINAN
MEMORANDUM OPINION
DINAN, SPECIAL TRIAL JUDGE: This case is before the Court on petitioners' Motion for An Award of Reasonable Litigation and Administrative Costs pursuant to section 7430 and Rules 230, 231 and 232,…
2Cases cited5 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Minahan v. CommissionerUnited States Tax Court · 1987
- Powers v. CommissionerUnited States Tax Court · 1993
- Price v. CommissionerUnited States Tax Court · 1994
- Bragg v. CommissionerUnited States Tax Court · 1994