IZZO v. COMMISSIONER

Docket No. 11895-87.

55 T.C.M. 1482 (1988)

T.C. Memo. 1988-353

Anthony J. and Kerry Izzo v. Commissioner.

United States Tax Court.

Filed August 8, 1988.


Attorney(s) appearing for the Case

Anthony J. Izzo and Kerry Izzo, pro se. William G. Merkle and Mark E. Humphrey, for the respondent.


Memorandum Opinion

GERBER, Judge:

This case is before us on petitioners' motion for litigation costs pursuant to Rule 2311 and section 7430. When this case was called for trial, the parties offered a stipulated decision reflecting that petitioners had no deficiency or overpayment for their 1984 taxable year. Petitioners, however, moved for litigation costs, which raises the only...

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