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WILLIAM L. COMER FAMILY EQUITY PURE TRUST v. COMMISSIONER

Docket Nos. 16793-85, 16821-85, 16825-85, 16826-85, 13793-86, 25767-87.

59 T.C.M. 980 (1990)

T.C. Memo. 1990-316

William L. Comer Family Equity Pure Trust. Myra L. Comer, Trustee, et al. v. Commissioner.

United States Tax Court.

Filed June 25, 1990.

Attorney(s) appearing for the Case

Gary A. Kozma, for the petitioners. Karen J. Goheen, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

These consolidated cases are before us on petitioners' motions for litigation costs under section 74302 and Rule 231, and for sanctions under Rule 33(b). The cases bearing 1985 docket numbers were set for trial in Detroit, Michigan, at which time the parties advised the Court that they had reached a basis of settlement. The parties submitted agreed decisions which the Court...

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