- 3 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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