BROWN v. COMMISSIONER

Docket No. 30177-85.

57 T.C.M. 5 (1989)

T.C. Memo. 1989-144

Joseph P. and Joann T. Brown v. Commissioner.

United States Tax Court.

Filed April 4, 1989.


Attorney(s) appearing for the Case

Edward I. Markendorff, Surfside Station, Myrtle Beach, S.C., for the petitioners. Bonnie L. Cameron, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1982 in the amount of $3,325. Respondent has conceded the issue raised in the petition, and the case is before the Court on petitioners' motion for an award of reasonable litigation costs under section 7430.1

Findings of Fact...

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