- 2 -
Rules 180, 181, and 183.1 The Court agrees with and adopts the
Opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This case is before the Court
on petitioners' Motion for Leave of Court to File Motion to
Vacate or Revise Decision to Seek Litigation Costs Under Code
Section 7430 (petitioners' Motion for Leave).
On December 10, 1993, the Court entered a decision in this
case pursuant to the agreement of the parties. Ninety-four days
later, on March 14, 1994, the Court filed petitioners' Motion for
Leave and lodged two additional motions submitted by petitioners,
namely: (1) Motion to Vacate or Revise Decision to Seek
Litigation Costs Under Code Section 7430 (petitioners' Motion to
Vacate), and (2) Motion for Reasonable Litigation Costs
(petitioners' Motion for Litigation Costs).2
The issues for decision are as follows:
1 Unless otherwise indicated, all section references are to the
Internal Revenue Code, as amended, and all Rule references are to
the Tax Court Rules of Practice and Procedure.
2 The Court of Appeals for the Ninth Circuit has held that
petitioners' Motion for Leave was timely filed because it was
mailed within 90 days after the decision in the case was entered.
Manchester Group v. Commissioner, 113 F.3d 1087 (9th Cir. 1997),
revg. T.C. Memo. 1994-604.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011