1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 69 T.C.M.
  5. 69 T.C.M. 1969 (1995)
 

HARRISON v. COMMISSIONER

Docket No. 29324-91.

69 T.C.M. 1969 (1995)

T.C. Memo. 1995-86

Benjamin J. Harrison v. Commissioner.

United States Tax Court.

Filed March 1, 1995.

Attorney(s) appearing for the Case

Audrey J. Orlando, 2298 Sunrise Dr., San Jose, Calif., for the petitioner. Emily J. Kingston, for the respondent.

Memorandum Opinion

PARR, Judge:

Petitioner has filed a motion for litigation and administrative costs pursuant to section 74301 and Rule 230. The issue for decision is whether the position of respondent in the underlying tax case was substantially justified. We find that it was, and therefore, deny the motion for litigation and administrative costs.

On January 20, 7995,2 petitioner filed a...

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