Timothy J. Coburn - Page 1

          T.C. Memo. 2006-118                                                         


                               UNITED STATES TAX COURT                                


                          TIMOTHY J. COBURN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6695-04.           Filed June 8, 2006.                      


               Richard A. Siegal and Mark S. Gregory, for petitioner.                 
               Michael J. Proto, for respondent.                                      


                                 MEMORANDUM OPINION                                   

               WELLS, Judge:  The instant matter is before the Court on               
          petitioner’s motion for litigation fees and costs pursuant to               
          section 7430 and Rule 231.  The issues to be decided are whether            
          respondent’s position in the court proceeding was substantially             
          justified and whether the litigation costs petitioner claims are            






Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011