Mearkle v. Comm'r of Internal Revenue

6 Citing cases

  1. Mearkle v. Comm'r of Internal Revenue

    90 T.C. 82 (U.S.T.C. 1988)   Cited 3 times

    PARR In our earlier opinion, 87 T.C. 527 (1986), we denied petitioners' motion for litigation costs under sec. 7430, I.R.C. 1954, holding that respondent was not unreasonable in basing his determination on a proposed regulation that was subsequently determined by this Court to be inconsistent with the statute. The Court of Appeals reversed, holding that respondent's position in the litigation was unreasonable, and remanded the case for further proceedings.

  2. Winkler v. Comm'r of Internal Revenue

    No. 25989-22 (U.S.T.C. Aug. 20, 2024)

    See Frish, 87 T.C. at 842, 847 (denying a pro se petitioner attorney's fees while awarding that petitioner the cost of court filing fees); see also Mearkle v. Commissioner, 90 T.C. 1256, 1261, 1263 (1988), supplementing 87 T.C. 527 (1986), rev'd, 838 F.2d 880 (6th Cir. 1988); see also Dunaway v. Commissioner, 124 T.C. 80, 80, 84, 86, 94 (2005) (awarding a pro se petitioner reimbursement for actual costs). The justification for awarding actual costs, such as court filing fees, in certain circumstances is that if a petitioner were represented, many actual costs would be included in an award of attorney's fees, and pro se petitioners should also be able to recover those costs.

  3. Sim-Air, USA, Ltd. v. Comm'r of Internal Revenue

    98 T.C. 187 (U.S.T.C. 1992)   Cited 5 times

    That the limitations in these analogous cases were statutorily imposed, as contrasted with the imposition by regulations herein, is an element which provides no sustenance to petitioner. Once a regulation is sustained as a valid exercise of the powers of the Secretary of the Treasury, it has the force and effect of law. Boske v. Comingore, 177 U.S. 459 (1900); Mearkle v. Commissioner, 87 T.C. 527, 530 (1986), revd. and remanded on other grounds 838 F.2d 880 (6th Cir. 1988). Cf. Bazzell v. Commissioner, T.C. Memo. 1967-101.

  4. Laglia v. Comm'r of Internal Revenue

    88 T.C. 894 (U.S.T.C. 1987)   Cited 9 times

    Freesen v. Commissioner, 84 T.C. 920, 939 (1985), revd. on other grounds 798 F.2d 195 (7th Cir. 1986), quoting F.W. Woolworth Co. v. Commissioner, 54 T.C. 1233, 1265-1266 (1970). Cf. Mearkle v. Commissioner, 87 T.C. 527, 531 (1986). See also Tamarisk Country Club v. Commissioner, 84 T.C. 756, 761 (1985); Scott v. Commissioner, 84 T.C. 683 (1985); and Miller v. Commissioner, 70 T.C. 448, 460 (1978).

  5. James O. Tomerlin Trust v. Comm'r of Internal Revenue

    87 T.C. 876 (U.S.T.C. 1986)   Cited 4 times

    ‘ F. W. Woolworth Co. v. Commissioner, 54 T.C. 1233, 1265-1266 (1970); Miller v. Commissioner, 70 T.C. 448, 460 (1978). See also Mearkle v. Commissioner, 87 T.C. ____ (Aug. 25, 1986) (slip op. at 9). The ultimate issue presented involves the liability of Cyclo Automotive, Inc., for personal holding tax under section 541.

  6. Driggs v. Comm'r of Internal Revenue

    87 T.C. 759 (U.S.T.C. 1986)

    ‘ F. W. Woolworth Co. v. Commissioner, 54 T.C. 1233, 1265-1266 (1970); Miller v. Commissioner, 70 T.C. 448, 460 (1978). See also Mearkle v. Commissioner, 87 T.C. 527 (Aug. 25, 1986) (slip op. at 9). In order to apply the formulae of the statute or proposed regulations, we must first determine the ‘principal sum‘ for the license, whether payments are contingent or ‘other payments,‘ and whether the payments are ‘equal‘ or ‘unequal.