KENNEDY v. COMMISSIONER

Docket Nos. 4308-85, 4541-85, 4557-85, 4558-85, 5639-85.

89 T.C. 98 (1987)

ROY C. KENNEDY, SR., ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 16, 1987.


Attorney(s) appearing for the Case

Claude R. Wilson, Jr., and William S. Lee, for the petitioners.

John S. Repsis, for the respondent.


OPINION

WILLIAMS, Judge:

These consolidated cases are before the Court on petitioners' motion for award of litigation costs pursuant to section 7430.2

The Commissioner determined deficiencies in petitioners' Federal income taxes as follows:

Docket No.   TYE Dec. 31Deficiency

 4308-85        1980          $135,273.81
 4541-85        1980               314.63
  ...

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