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7430(c)(4)(B)(i), I.R.C., with the result that Ps’ are
not entitled to recovery under sec. 7430(a), I.R.C.
Erwin A. Rubenstein and Nicole R. Tennenhouse, for
petitioners.
Eric R. Skinner and Phoebe L. Nearing, for respondent.
MEMORANDUM OPINION
HALPERN, Judge: These cases (the consolidated cases, or,
when referred to prior to consolidation, the cases) are before
the Court on petitioners’ motions for litigation and
administrative fees and costs (the motions) filed October 9,
2002.2 The motions are made pursuant to section 7430 and Rules
230 through 233.3 Petitioners seek to recover (1) attorney’s
fees of $7,131 and costs of $182 in connection with respondent’s
determinations of deficiencies in tax with respect to
petitioners’ taxable (calendar) years 1996, 1997, and 1998 (the
audit years),4 (2) attorney’s fees of $1,357.50 incurred through
August 31, 2002, in connection with filing the motions, plus (3)
2 On Oct. 23, 2002, petitioners moved to consolidate the
cases for purposes of disposing of the motions, which motions to
consolidate were granted on Nov. 18, 2002.
3 Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as amended, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
4 Docket No. 4366-01 involves calendar years 1996, 1997,
and 1998. Docket No. 4367-01 involves calendar year 1996.
Docket No. 4368-01 involves calendar years 1997 and 1998.
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