Legal Opinion
Estate of Hammer v. Commissioner
United States Tax Court
Decided March 20, 1990No. Docket No. 32436-87Unpublished
1Opinion of the Court
ESTATE OF LELAND C. HAMMER, DECEASED, DOUGLAS R. HAMMER, EXECUTOR, and DOUGLAS R. & JOANN L. HAMMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Hammer v. Commissioner
Docket No. 32436-87
United States Tax Court
T.C. Memo 1990-145; 1990 Tax Ct. Memo LEXIS 169; 59 T.C.M. (CCH) 158; T.C.M. (RIA) 90145;
March 20, 1990
Timothy Horne, and David W. Zoll, for the petitioners.
Karen J. Goheen, for the respondent.
SHIELDS
MEMORANDUM OPINION
SHIELDS, Judge: This matter is before us at this time on petitioners' motion for litigation costs pursuant to section 7430 1 and Rule 231.…
2Cases cited4 opinions
- 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
- William L. Comer Family Equity Pure Trust v. CommissionerCourt of Appeals for the Sixth Circuit · 1988
- Hammer v. CommissionerUnited States Tax Court · 1989