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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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Last modified: May 25, 2011