Mid-Del Therapeutic Center, Inc. - Page 2




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            costs1 filed pursuant to section 7430 and Rule 231.2  Petitioners                          
            seek to recover litigation costs of $44,456 incurred in                                    
            contesting respondent’s deficiency determinations in docket No.                            
            9060-97 for the taxable year ended April 30, 1995, and in docket                           
            No. 9270-97 for the taxable year 1995.                                                     
                  The issues for decision are whether respondent’s position at                         
            trial was substantially justified and, if not, whether the                                 
            attorney’s fees and other costs that petitioners seek to recover                           
            are reasonable in amount.  Neither petitioners nor respondent                              
            requested an evidentiary hearing, and the Court concludes that                             
            such a hearing is not necessary for the proper disposition of                              
            petitioners’ motion.  See Rule 232(a)(2).                                                  
                                             Background                                                
                  Petitioner Mid-Del Therapeutic Center, Inc. (Mid-Del), and                           
            petitioner D. Richard Ishmael, M.D., PC (PC), are Oklahoma                                 
            corporations, each of which operates an oncology clinic in the                             
            Oklahoma City metropolitan area.  On the dates the petitions in                            
            these consolidated cases were filed, Mid-Del’s principal place of                          
            business was in Midwest City, Oklahoma, and PC’s principal place                           

                  1Although the title of the motion referred to administrative                         
            costs, petitioners claimed only litigation costs in the motion.                            
            Consequently, our discussion is limited to petitioners’ claim for                          
            litigation costs.                                                                          
                  2Unless otherwise indicated, all section references are to                           
            the Internal Revenue Code, and all Rule references are to the Tax                          
            Court Rules of Practice and Procedure.                                                     





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