Legal Opinion
Kwestel v. Comm'r
United States Tax Court
Decided May 30, 2007No. 8888-05Unpublished
1Opinion of the Court
MORTON AND ANNE KWESTEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kwestel v. Comm'r
No. 8888-05
United States Tax Court
T.C. Memo 2007-135; 2007 Tax Ct. Memo LEXIS 136; 93 T.C.M. (CCH) 1288;
May 30, 2007, Filed
Morton and Anne Kwestel, pro sese.
Joseph J. Boylan, for respondent.
Swift, Stephen J.
STEPHEN J. SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Petitioners seek administrative costs under Rule 271 and section 7430(f)(2).
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are…
2Cases cited5 opinions
- Metzger Trust v. CommissionerUnited States Tax Court · 1981
- David Metzger Trust v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
- Fla. Country Clubs, Inc. v. Comm'rUnited States Tax Court · 2004
- Rathbun v. Comm'rUnited States Tax Court · 2005
- Wade v. United StatesDistrict Court, D. New Jersey · 1994