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filed on February 18, 1997. A hearing on petitioners’ motion was
conducted on May 27, 1997, in Helena, Montana.
The issue for decision is whether petitioners are prevailing
parties within the meaning of section 7430(c)(4).
FINDINGS OF FACT
Petitioners are husband and wife. They filed timely joint
Federal income tax returns for the years in issue. At the time
the petition was filed, they resided in Ulm, Montana. References
to petitioner are to Earl M. Hasbrouck.
Petitioner has been employed as an independent contractor in
the construction industry since 1961. Donna M. Hasbrouck is, and
was during the relevant periods, a professional bookkeeper. On
their 1990 and 1992 Federal income tax returns, petitioner
listed his occupation as self-employed, and Donna M. Hasbrouck
listed her occupation as bookkeeper. Sometime in 1993,
petitioner injured his back. On their 1994 Federal income tax
return, petitioner listed his occupation as disabled, and Donna
M. Hasbrouck again listed her occupation as bookkeeper.
In October 1987, petitioners purchased an 80-acre tract of
land located in Ulm, Montana (the property). Before purchasing
the property petitioners had never been engaged in the trade or
business of farming. Petitioners purchased the property with the
intention eventually to raise livestock.
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