WEIGHT WATCHERS OF LOUISIANA, INC. v. COMMISSIONER

Docket Nos. 8519-84, 8521-84, 35064-84.

54 T.C.M. 469 (1987)

T.C. Memo. 1987-456

Weight Watchers of Louisiana, Inc., et al. v. Commissioner.

United States Tax Court.

Filed September 14, 1987.


Attorney(s) appearing for the Case

R. Travis Douglas, 1919 Veterans Blvd., Kenner, La., for the petitioners. Linda K. West, for the respondent.


Memorandum Opinion

CHABOT, Judge:

This matter is before us on petitioners' motion for litigation costs, under section 7430 and Rule 231.2

Respondent determined deficiencies in Federal corporate income tax, deficiencies in Federal individual income tax, and additions to tax under sections 6653(a) (negligence, etc.) and 6653(b) (fraud), as in effect for the years in issue, against the respective petitioners for the years...

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