1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 75 T.C.M.
  5. 75 T.C.M. 2282 (1998)
 

ESTATE OF CERVIN v. COMMISSIONER

Docket No. 24773-92.

75 T.C.M. 2282 (1998)

T.C. Memo. 1998-176

Estate of Alto B. Cervin, Deceased, Bennett W. Cervin, Executor, and Nita-Carol Cervin Miskovitch, Executor v. Commissioner.

United States Tax Court.

Filed May 12, 1998.

Attorney(s) appearing for the Case

Claude R. Wilson, Jr., Dallas, Tex., for the petitioner. Barbara B. Walker, for the respondent.

MEMORANDUM OPINION

COHEN, Chief Judge:

This case is before the Court on petitioner's motion for an award of litigation costs under section 7430, after remand by the Court of Appeals for the Fifth Circuit. Estate of Cervin v. Commissioner [97-1 USTC ¶ 60,274], 111 F.3d 1252 (5th Cir. 1997), revg. and remanding [Dec. 50,219(M)] T.C. Memo. 1994-550. In view of the holdings of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases