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WICKERT v. COMMISSIONER

Docket No. 34899-83.

51 T.C.M. 1373 (1986)

T.C. Memo. 1986-277

Eva E. Wickert v. Commissioner.

United States Tax Court.

Filed July 7, 1986.

Attorney(s) appearing for the Case

David G. Hartmann and William G. Line, for the petitioner. J. Anthony Hoefer, for the respondent.

Memorandum Opinion

FAY, Judge:

This case is before the Court on petitioner's motion for an award of reasonable litigation costs pursuant to Rule 231 and section 7430.1 The issues for decision are (1) whether petitioner should be awarded reasonable litigation costs pursuant to section 7430, and if so, (2) whether the amount of litigation costs requested by petitioner in her motion is reasonable.

Petitioner, Eva E. Wickert...

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