- 2 -
the holdings of the Court of Appeals and concessions by
respondent, the only issues now before us are (1) the maximum
hourly rate at which petitioner may recover fees and (2) whether
petitioner may recover fees for services performed by Cervin or
by the firm in which he is a partner.
The parties have submitted affidavits and memoranda
supporting their positions. Neither party has requested a
hearing, and we conclude that a hearing is unnecessary.
Unless otherwise indicated, section references are to the
Internal Revenue Code. References to section 7430 are to the
section as amended by section 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 section 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). They do not include amendments
to section 7430 by section 701 of the Taxpayer Bill of Rights 2,
Pub. L. 104-168, 110 Stat. 1463 (1996) (effective with respect to
proceedings commenced after July 30, 1996).
Background
Alto B. Cervin (decedent) was domiciled in Texas. Decedent
had two children, Bennett W. Cervin (Cervin) and Nita-Carol
Cervin Miskovitch (Miskovitch), who were the heirs and
coexecutors of the Estate of Alto B. Cervin (petitioner).
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011