GUYAN OIL CO., INC. v. COMMISSIONER

Docket No. 5463-86.

56 T.C.M. 433 (1988)

T.C. Memo. 1988-486

Guyan Oil Co., Inc. v. Commissioner.

United States Tax Court.

Filed October 6, 1988.


Attorney(s) appearing for the Case

Mark L. Garren, 409 11th St., Huntington, W.Va., for the petitioner. D. Lyndell Pickett, Jack M. Panitch, and James B. Martin, for the respondent.


Memorandum Opinion

HAMBLEN, Judge:

This case is before us on petitioner's motion for litigation costs pursuant to Rule 2311 and section 7430.

At trial, petitioner and respondent were ordered to file simultaneously their opening briefs on January 4, 1988. Reply briefs were to be filed 45 days later on February 18, 1988. By motion filed January 4, 1988, and granted January 5, 1988, respondent requested an extension of time...

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