GUTIERREZ v. COMMISSIONER

Docket No. 648-93.

70 T.C.M. 1453 (1995)

T.C. Memo. 1995-569

Gabriel Gutierrez and Connie Gutierrez v. Commissioner.

United States Tax Court.

Filed November 29, 1995.


Attorney(s) appearing for the Case

Gabriel Gutierrez, pro se. Derek B. Matta, for the respondent.


MEMORANDUM OPINION

PARR, Judge:

This matter is before the Court on petitioners' motion filed July 11, 1995, and supplemental motion filed October 23, 1995, for administrative and litigation costs, pursuant to section 7430 and Rule 231.1 At the time of filing of the petition herein, petitioners resided in Austin, Texas. References to petitioner are to Gabriel Gutierrez.

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