Kelby v. Commissioner of Internal Revenue
Cases that cite this one
2 later published cases cite this decision.
- Ward v. Commissioner (United States Tax Court 2016)
- Lengua v. Comm'r (United States Tax Court 2013)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
MEMORANDUM **
Richard and Mabel Kelby appeal from the Tax Court’s decision denying their request for litigation costs pursuant to 26 U.S.C. § 7430. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review for an abuse of discretion. Huffman v. Comm’r, 978 F.2d 1139, 1143 (9th Cir. 1992). We affirm.
The Tax Court did not abuse its discretion in determining that the Commissioner’s position on the 1989 tax liability was substantially justified, and thus the Kelbys were not the prevailing party, given the Kelbys’ failure to turn over Mabel Kelby’s notes until more than three years after the Kelbys filed their petition for review. See 26 U.S.C. § 7430 (a party is not a “prevailing party” if the Commissioner’s position was substantially justified); 26 C.F.R. § 301.7430-5(c)(l) (“A significant factor in determining whether the position of the Internal Revenue Service is substantially justified as of a given date is whether, on or before that date, the taxpayer has presented all relevant information under the taxpayer’s control ... to the appropriate Internal Revenue Service personnel.”).
The Kelbys’ remaining contentions are unpersuasive.
AFFIRMED.
This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.