1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 76 T.C.M.
  5. 76 T.C.M. 336 (1998)
 

PATEL v. COMMISSIONER

Docket No. 5033-97.

76 T.C.M. 336 (1998)

T.C. Memo. 1998-306

Girish and Nalini G. Patel v. Commissioner.

United States Tax Court.

Filed August 24, 1998.

Attorney(s) appearing for the Case

Girish and Nalini G. Patel, pro sese. David B. Mora, for the respondent.

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge:

This case is before the Court on petitioners' motion for an award of reasonable litigation costs under section 7430. Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as amended and in effect for the year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.

The Internal Revenue Service, Austin, Texas, Service Center (IRS) mailed...

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