Legal Opinion
Brian G. Takaba v. Commissioner
United States Tax Court
Decided December 16, 2002No. 5454-99Unknown
1Opinion of the Court
119 T.C. No. 18
UNITED STATES TAX COURT BRIAN G. TAKABA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5454-99. Filed December 16, 2002 This case is before the Court to consider whether P must pay a penalty pursuant to sec. 6673(a)(1), I.R.C., and whether P’s counsel must pay certain of R’s costs pursuant to sec. 6673(a)(2), I.R.C. P, initially pro se, made frivolous arguments, which were continued by P’s counsel, who further advocated the frivolous argument that the regulations under sec. 861, I.R.C., establish that, although P is a U.S. citizen, P’s income in the form…
2Cases cited29 opinions
- New York Times Co. v. SullivanSupreme Court of the United States · 1964
- Ernst & Ernst v. HochfelderSupreme Court of the United States · 1976
- St. Amant v. ThompsonSupreme Court of the United States · 1968
- In Re Silicon Graphics Inc. Securities Litigation. Edmund J. Janas v. Edward R. McCracken Michael Ramsay Robert K. Burgess Thomas J. Oswald Teruyasu Sekimoto Forest Baskett Stephen Goggiano William M. Kelly Lucille Shapiro Silicon Graphics, Inc., Deanna Brody Andrea S. Donald Israel Buck Ruth Buck Denise Struthers Thomas G. Di Cicco Ira Steven B. Ewall Rosalyn Golaine Jerry Krim Mary Anne Beke Herman Grossman Samuel J. Reiner Dennis Lucas v. Edward R. McCracken Michael Ramsay Robert K. Burgess Thomas J. Oswald Teruyasu Sekimoto Forest Baskett Stephen Goggiano William M. Kelly Lucille Shapiro Silicon Graphics, Inc.Court of Appeals for the Ninth Circuit · 1999
- B.K.B., Plaintiff-Appellant-Cross-Appellee v. Maui Police Department, County of Maui, County of Maui, Defendant-Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 2002
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