Legal Opinion
Foy v. Comm'r
United States Tax Court
Decided May 19, 2005No. 18978-02UnpublishedCited by 1 opinion
1Opinion of the Court
HELEN E. FOY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Foy v. Comm'r
No. 18978-02
United States Tax Court
T.C. Memo 2005-116; 2005 Tax Ct. Memo LEXIS 116; 89 T.C.M. (CCH) 1299;
May 19, 2005, Filed
Terri A. Merriam, Wendy S. Pearson, and Jennifer A. Gellner, for petitioner.
Julie L. Payne and Robert Boeshaar, for respondent.
Marvel, L. Paige
L. PAIGE MARVEL
MEMORANDUM OPINION
MARVEL, Judge: This case is before the Court on petitioner's motion for litigation and administrative costs (motion) 1 pursuant to section 7430 and Rule 231. 2 Petitioner resided in Kenmore, Washington, when her…
2Cases cited17 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Minahan v. CommissionerUnited States Tax Court · 1987
- De Venney v. CommissionerUnited States Tax Court · 1985
- Powers v. CommissionerUnited States Tax Court · 1993
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Owen v. Comm'rUnited States Tax Court · 2005