HURSH v. COMMISSIONER

Docket No. 16097-86.

59 T.C.M. 339 (1990)

T.C. Memo. 1990-184

Robert V. Hursh v. Commissioner.

United States Tax Court.

Filed April 9, 1990.


Attorney(s) appearing for the Case

John W. Sunnen, 701 B St., San Diego, Calif., for the petitioner. William B. Lowrance, for the respondent.


Memorandum Findings of Fact and Opinion

COUVILLION, Special Trial Judge:

This case is before the Court on the motion of petitioner for litigation costs under section 7430 and Rule 231.1 Petitioner requested a hearing, however, the Court concludes that a hearing is not necessary for the proper consideration and disposition of this motion. See Rule 232(a)(3).

Findings of Fact

Respondent determined deficiencies...

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