Estate of Lippitz v. Comm'r
United States Tax Court
P-Wife moved to amend the petitions to assert a claim for innocent spouse relief under sec. 6015(c) and (f), I.R.C. Subsequently, P-Wife moved for summary judgment, and R conceded. P-Wife now seeks litigation costs under sec. 7430, I.R.C., on the basis that she was the prevailing party and R's position was not substantially justified and because she submitted a qualified offer to R and P-Wife's liability was determined to be less than if R had accepted her offer.
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P-Wife moved to amend the petitions to assert a claim for innocent spouse relief under sec. 6015(c) and (f), I.R.C. Subsequently, P-Wife moved for summary judgment, and R conceded. P-Wife now seeks litigation costs under sec. 7430, I.R.C., on the basis that she was the prevailing party and R's position was not substantially justified and because she submitted a qualified offer to R and P-Wife's liability was determined to be less than if R had accepted her offer. Held: While P-Wife was the prevailing party, R was substantially justified in opposing P-Wife's motion to amend the petitions to…
1Opinion of the Court
ESTATE OF CHARLES A. LIPPITZ, DECEASED, MICHAEL LIPPITZ, ADMINISTRATOR AND RHITA S. LIPPITZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Lippitz v. Comm'r
Nos. 35775-84, 45694-85, 360-87, 37518-87, 32365-88, 27448-89
United States Tax Court
T.C. Memo 2007-293; 2007 Tax Ct. Memo LEXIS 296; 94 T.C.M. (CCH) 330;
September 25, 2007, Filed
P-Wife moved to amend the petitions to assert a claim for innocent spouse relief under sec. 6015(c) and (f), I.R.C. Subsequently, P-Wife moved for summary judgment, and R conceded. P-Wife now seeks litigation costs under sec. 7430, I.R.C., on…
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