DAVIDSON v. COMMISSIONER

Docket No. 10194-78.

44 T.C.M. 71 (1982)

T.C. Memo. 1982-319

Albert M. Davidson and Elizabeth J. Davidson v. Commissioner.

United States Tax Court.

Filed June 8, 1982.


Attorney(s) appearing for the Case

Richard A. Josepher, Marvin C. Gutter, Martin J. Nash, and Benjamin S. Schwartz, 777 Brickell Ave., Miami, Fla., for the petitioners. Chauncey W. Tuttle, Jr., for the respondent.


Memorandum Opinion

SCOTT, Judge:

On January 12, 1982, petitioners filed an application for fees and other expenses incurred in connection with the litigation of the above-entitled case, and a request that hearing on the application be held in Miami, Florida. By order dated January 15, 1982, the parties were directed to file briefs with respect to whether there was any Federal statute providing for the allowance of attorneys' fees and litigating expenses...

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