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LIBBEY v. COMMISSIONER

Docket No. 14831-87.

56 T.C.M. 529 (1988)

T.C. Memo. 1988-504

Theodore W. Libbey, Jr. v. Commissioner.

United States Tax Court.

Filed October 19, 1988.

Attorney(s) appearing for the Case

John P. Warner, 1776 K St., N.W., Washington, D.C., for the petitioner. Karen A. Rose, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986 and Rules 180, 181 and 182.1 It is before the Court on petitioner's Motion for Award of Litigation Costs pursuant to section 7430 and Rule 231.

By notice of deficiency dated February 27, 1987, respondent determined a deficiency of $1,138 in petitioner's 1982 Federal...

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