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JERRY v. COMMISSIONER

Dkt. Nos. 9382-83, 15907-84, 40159-84, 30979-85, 29643-86.

91 T.C.M. 1138 (2006)

T.C. Memo. 2006-97

Jerry and Patricia A. Dixon, et al. v. Commissioner.

United States Tax Court.

May 10, 2006.

Attorney(s) appearing for the Case

Henry Binder and John A. Irvine, counsel for petitioners in docket Nos. 9382-83, 15907-84, 40159-84, and 30979-85.

Michael Louis Minns and Enid M. Williams, counsel for petitioners in docket No. 29643-86.

                                  CONTENTS

Background

Discussion

I.      Introduction

        A.     Overview of Section 7430
        B.     Tax Court's Authority To Award Appellate Fees Under Section 7430
        C.     The Other Side of the Coin: Inapplicability of Section 6673(a)(2) and the Bad
               Faith Exception

II.     Entitlement to Relief Under Section 7430

        A.     Respondent's Position
        B.     Paid or Incurred Requirement...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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