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ESPINOZA v. COMMISSIONER

Docket No. 14594-87.

55 T.C.M. 1257 (1988)

T.C. Memo. 1988-298

Jose and Lourdes Espinoza v. Commissioner.

United States Tax Court.

Filed July 12, 1988.

Attorney(s) appearing for the Case

Richard Baron, for the petitioners. Mitchell I. Horowitz, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

This matter is before the Court on petitioners' motion for litigation costs pursuant to section 74301 and Rule 231 and respondent's cross-motion for damages pursuant to section 6673 and Rule 50. When this case was called from the calendar on March 7, 1988, in Miami, Florida, the parties appeared and filed a stipulation as to the settled issues. At that time petitioners filed...

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