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WILLIAM L. COMER FAMILY EQUITY PURE TRUST v. C.I.R.

No. 90-2114.

958 F.2d 136 (1992)

WILLIAM L. COMER FAMILY EQUITY PURE TRUST; William L. Comer; Myra L. Comer; T.R.Y.E.-A Trust; American Way Trust; Financial Freedom Consultants, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided March 2, 1992.

Attorney(s) appearing for the Case

Gary A. Kozma (argued and briefed), Detroit, Mich. and Robert M. Goldschmid (briefed) Goldschmid & Kozma, Detroit, Mich., for petitioners-appellants.

Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Office of Chief Counsel, Gary R. Allen, Acting Chief (briefed), Kevin M. Brown (argued), Deborah Swann, and Gayle P. Miller, U.S. Dept. of Justice, Appellate Section Tax Div., Washington, D.C., for respondent-appellee.

Before KENNEDY and GUY, Circuit Judges, and ENGEL, Senior Circuit Judge.

PER CURIAM.

William Comer, et al. ("petitioners") appeal the Tax Court decision denying their motion for litigation costs and sanctions. The Tax Court denied the motion finding that the petitioners had failed to establish that the Commissioner's position was unreasonable or not substantially justified within the meaning of I.R.C. § 7430 (1954). For the reasons stated below, we AFFIRM the decision of the Tax Court.

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