HORN v. COMMISSIONER

Docket No. 25230-86.

57 T.C.M. 434 (1989)

T.C. Memo. 1989-240

Robert D. Horn and Peggy P. Horn v. Commissioner.

United States Tax Court.

Filed May 16, 1989.


Attorney(s) appearing for the Case

Richard S. Karam, 1208 Amer. Standard Life N., Enid, Okla., for the petitioners. LeRoy D. Boyer, for the respondent.


Memorandum Opinion

NIMS, Chief Judge:

This matter is before the Court on petitioners' Motion for Litigation Costs (motion for costs) filed pursuant to Rule 231. (Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure. All section references are to sections of the Internal Revenue Code in effect during 1976 and 1977.) We vacated our decision entered pursuant to our Opinion in Horn v. Commissioner [Dec....

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