BRAGG v. COMMISSIONER

Docket No. 18827-90.

102 T.C. 715 (1994)

JACKSON B. BRAGG AND SUZANNE BRAGG, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 24, 1994.


Attorney(s) appearing for the Case

B. Gray Gibbs, for petitioners.

Charles A. Baer, for respondent.


OPINION

WRIGHT, Judge:

This matter is before the Court on petitioners' motion for an award of reasonable litigation costs under Rule 231 and section 7430.1 The merits of the underlying case were decided in Bragg v. Commissioner, T.C. Memo. 1993-479, filed October 18, 1993, and to the extent necessary for the disposition of this motion, the facts and holdings in

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases