Maggie Management Company - Page 14

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          used throughout this Opinion will refer solely to court                     
          proceedings.)                                                               
               Following the enactment of section 7430, this Court held               
          that a "proceeding" was commenced with the filing of a petition             
          for redetermination of a deficiency.  Whitesell v. Commissioner,            
          90 T.C. 702 (1988) (where the taxpayer's petition was filed                 
          before February 28, 1983, but the motion for costs was filed                
          after such date, the case was commenced with the filing of the              
          petition, and the Court was therefore without authority to award            
          costs); see also Molsen v. Commissioner, 85 T.C. 485, 511 (1985);           
          Roberts v. Commissioner, T.C. Memo. 1987-391 n.21 ("The petition            
          in this case was filed in 1980 * * * [and] section 7430 is                  
          therefore inapplicable."), affd. 860 F.2d 1235 (5th Cir. 1988).             
               Similarly, this Court has consistently looked to the filing            
          date of the taxpayer's petition in applying the effective date              
          provisions of the amendments to section 7430 enacted by TRA 1986            
          and TAMRA.  See Estate of Satin v. Commissioner, T.C. Memo. 1994-           
          435; Buck v. Commissioner, T.C. Memo. 1993-16; Carey v.                     
          Commissioner, T.C. Memo. 1992-338; Schaefer v. Commissioner, T.C.           
          Memo. 1991-426; Estate of Lenheim v. Commissioner, T.C. Memo.               
          1991-21; Lewis v. Commissioner, T.C. Memo. 1990-522; Fulkerson v.           
          Commissioner, T.C. Memo. 1990-276; Blanco Invs. & Land, Ltd. v.             
          Commissioner, T.C. Memo. 1988-175; see also Smith v.                        
          Commissioner, T.C. Memo. 1990-430, and cases cited therein.  We             
          note that in these cases, our holding that a "proceeding" is                




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