ROUFFY v. COMMISSIONER

Docket No. 14704-85.

52 T.C.M. 1295 (1987)

T.C. Memo. 1987-5

Fernand Emanuel Rouffy, Jr. and Mary Margaret Rouffy v. Commissioner.

United States Tax Court.

Filed January 5, 1987.


Attorney(s) appearing for the Case

Fernand Emanuel Rouffy, Jr., pro se. Todd K. Snyder, for the respondent.


Memorandum Findings of Fact and Opinion

POWELL, Special Trial Judge:

Respondent determined deficiencies in petitioners' 1981 Federal income tax in the amount of $8,767.55. Respondent conceded the case, and on December 12, 1985, a decision was entered by this Court for petitioners. On January 14, 1986, petitioners filed a motion for litigation costs, and, in accordance with section 74301 and Rule 232, the decision entered on December...

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