- 2 -
Held: R’s position that the payments made by H to
W were not deductible by H as alimony paid was
substantially justified, within the meaning of sec.
7430(c)(4)(B)(i), I.R.C. H is not entitled to recover
litigation costs.
Alan R. Adler, for petitioner in docket No. 8966-00.
Jeffrey M. Garrod and Eugenia Yudanin, for petitioner in
docket No. 9144-00.
Joseph J. Boylan, for respondent.
SUPPLEMENTAL MEMORANDUM OPINION
NIMS, Judge: This matter is before the Court on petitioner
Robert W. Kean III’s Motion for Award of Reasonable Litigation
Costs, pursuant to section 7430 and Rule 231. Respondent
objects. Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect at all relevant times, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
Petitioner Robert W. Kean III (Mr. Kean) seeks to recover
litigation costs in the amount of $54,012.63 incurred in
connection with respondent’s determination of deficiencies with
respect to his Federal income tax liabilities for his 1995 and
1996 taxable years. The issues for decision are whether the
position of the United States in the judicial proceeding was
substantially justified for the purposes of section 7430, and if
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011