Sher v. Commissioner

Decided 1987-07-09

Cited by 200 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

WHITAKER, Judge: This matter is before the Court on petitioners’ motion for litigation costs pursuant to Rule 231. 1 When this case was called from the calendar on January 20, 1987, the parties appeared and filed a stipulation as to settled issues. At that time, petitioners filed a motion for an award of reasonable litigation costs, and the Court directed that the…

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