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MAJUMDAR v. COMMISSIONER

Docket No. 17516-88.

57 T.C.M. 1254 (1989)

T.C. Memo. 1989-418

Amalendu Majumdar and Purabi Majumdar v. Commissioner.

United States Tax Court.

Filed August 14, 1989.

Attorney(s) appearing for the Case

Leonard J. Gerstein, 95 Revere Dr., Northbrook, Ill., Joseph L. Fieger and Eileen Murphy, for the petitioners.

Janine M. Poronsky, for the respondent.

Memorandum Opinion

TANNENWALD, Judge.

This case is before the Court on petitioners' motion for litigation costs pursuant to section 74301 filed under Rule 231. Respondent has filed his response to said motion, and petitioners have filed a reply to that response. Neither party has requested a hearing, and we have determined that no hearing is necessary. Based upon our assuming without deciding that petitioners' version of the...

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