Legal Opinion
Wickert v. Commissioner
United States Tax Court
Decided July 7, 1986No. Docket No. 34899-83UnpublishedCited by 1 opinion
1Opinion of the Court
EVA E. WICKERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wickert v. Commissioner
Docket No. 34899-83.
United States Tax Court
T.C. Memo 1986-277; 1986 Tax Ct. Memo LEXIS 326; 51 T.C.M. (CCH) 1373; T.C.M. (RIA) 86277;
July 7, 1986; As Amended July 8, 1986
David G. Hartmann and William G. Line, for the petitioner.
J. Anthony Hoefer, for the respondent.
FAY
MEMORANDUM OPINION
FAY, Judge: This case is before the Court on petitioner's motion for an award of reasonable litigation costs pursuant to Rule 231 and section 7430. 1 The issues for decision are (1) whether petitioner should be…
2Cases cited11 opinions
- Jacklin v. CommissionerUnited States Tax Court · 1982
- De Venney v. CommissionerUnited States Tax Court · 1985
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Baker v. CommissionerUnited States Tax Court · 1984
- David J. Powell and Estate of Jeane D. Powell, Deceased, David J. Powell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Eva E. Wickert v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1988