Legal Opinion
Vines v. Comm'r
United States Tax Court
Decided November 30, 2006No. 12763-04UnpublishedCited by 1 opinion
1Opinion of the Court
L.S. VINES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Vines v. Comm'r
No. 12763-04
United States Tax Court
T.C. Memo 2006-258; 2006 Tax Ct. Memo LEXIS 262; 92 T.C.M. (CCH) 460;
November 30, 2006, Filed
Vines v. Commissioner, 126 T.C. 279, 2006 U.S. Tax Ct. LEXIS 15 (2006)
David D. Aughtry, for petitioner.
Monica D. Armstrong, for respondent.
Wells, Thomas B.
THOMAS B. WELLS
MEMORANDUM OPINION
WELLS, Judge: The instant matter is before the Court on petitioner's motion for reimbursement of litigation costs, including attorney's fees pursuant to section 7430 and Rule 231. The issues in…
2Cases cited13 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Minahan v. CommissionerUnited States Tax Court · 1987
- Rauenhorst v. Comm'rUnited States Tax Court · 2002
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- David H. Melasky & Audrey Melasky v. CommissionerUnited States Tax Court · 2018