- 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
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