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the Tax Court Rules of Practice and Procedure. The Court agrees
with and adopts the opinion of the Special Trial Judge, which is
set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
CARLUZZO, Special Trial Judge: This case is before the
Court on petitioner's motion for administrative and litigation
costs pursuant to section 7430 and Rule 231.1
In separate notices of deficiency respondent determined
deficiencies in petitioner's 1988 and 1991 Federal income taxes
in the amounts of $15,292 and $30,508, respectively. Prior to
trial the parties filed a stipulation of settled issues which
addressed all of the adjustments in the notices of deficiency.
In conjunction with the filing of the stipulation of settled
issues, petitioner filed a motion for litigation costs. Because
petitioner's motion includes a claim for amounts expended for
legal fees and related expenses between the dates that the
1 References to sec. 7430 are to that section as amended by
sec. 1551 of the Tax Reform Act of 1986, Pub. L. 99-514, 100
Stat. 2085, 2752 (effective for proceedings commenced after Dec.
31, 1985) and by sec. 6239(a) of the Technical and Miscellaneous
Revenue Act of 1988, Pub. L. 100-647, 102 Stat. 3342, 3743-3746
(effective with respect to proceedings commenced after Nov. 10,
1988). Because the petition in this case was filed on June 20,
1994, the provisions of the Taxpayer Bill of Rights 2, Pub. L.
104-168, sec. 701, 110 Stat. 1452, 1463-1464 (1996), which
amended sec. 7430 effective with respect to proceedings commenced
after July 30, 1996, are not applicable here. See Maggie
Management Co. v. Commissioner, 108 T.C. 430 (1997). Unless
otherwise indicated, references to other sections are to the
Internal Revenue Code, as amended and in effect for the year
1991. Rule references are to the Tax Court Rules of Practice and
Procedure.
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