MORAN v. COMMISSIONER

Docket No. 17169-85.

88 T.C. 738 (1987)

JOHN C. MORAN AND RUTH E. MORAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 1, 1987.


Attorney(s) appearing for the Case

John C. Moran, for the petitioners.

Osmun R. Latrobe, for the respondent.


OPINION

HAMBLEN, Judge:

This matter is before the Court on petitioner's motion for litigation costs pursuant to Rule 231.1

When this case was called from the calendar at Guthrie, Oklahoma, on June 2, 1986, the parties appeared, filed a stipulation as to settled issues, and informed the Court that petitioners would file a motion for litigation costs. The Court, by order dated June 2, 1986, directed petitioners to...

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