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Arthur G. Jaros, Jr., for petitioners.
William I. Miller, for respondent.
MEMORANDUM OPINION
LARO, Judge: Petitioners move the Court under section 7430
for an award of $12,296 in litigation costs. Respondent objects
thereto and has filed with the Court a memorandum (respondent’s
memorandum) in support of his objection. We must decide whether
respondent’s positions in this proceeding were substantially
justified. We hold they were not to the extent discussed herein
and award petitioners $1,844 of litigation costs. Unless
otherwise indicated, section references are to the Internal
Revenue Code in effect for the relevant years, Rule references
are to the Tax Court Rules of Practice and Procedure, and dollar
amounts are rounded. References to petitioner are to Thomas J.
Mitchell.
Background
While residing in Lockport, Illinois, petitioners petitioned
the Court to redetermine respondent’s determination that they
were liable for Federal income tax deficiencies of $13,517 for
1994 and $14,407 for 1995 and accuracy-related penalties of
$2,703 for 1994 and $2,881 for 1995 for substantial
understatement of income tax. Respondent’s determination was
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