Legal Opinion
Paz v. Comm'r
United States Tax Court
Decided September 3, 2002No. 10942-00Unpublished
1Opinion of the Court
BERNARDO PAZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Paz v. Comm'r
No. 10942-00
United States Tax Court
T.C. Memo 2002-220; 2002 Tax Ct. Memo LEXIS 227; 84 T.C.M. (CCH) 268; T.C.M. (RIA) 54860;
September 3, 2002, Filed
Petitioner's motion for litigation costs will be denied.
Gerald V. Walsh, for petitioner.
Robert B. West, W. Robert Abramitis, and William Blagg, for respondent.
Colvin, John O.
COLVIN
MEMORANDUM OPINION
COLVIN, Judge: This matter is before the Court on petitioner's motion for litigation costs under section 7430 and Rule 231. 1 After concessions, the sole issue for…
2Cases cited8 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Powers v. CommissionerUnited States Tax Court · 1993
- Estate of Frank Martin Perry, Sr., Deceased, Michael C. Perry, Whit S. Perry, and Robert S. Perry, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Hanover Building Materials, Inc., Cross-Appellant v. Louis O. Guiffrida, Director, Federal Management Agency, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1984
- Coastal Petroleum Refiners, Inc. v. CommissionerUnited States Tax Court · 1990
3 more not listed; retrieve them via the Exa API.