JEFFERY v. COMMISSIONER

Docket No. 4888-89.

59 T.C.M. 520 (1990)

T.C. Memo. 1990-224

Vernon H. Jeffery and Gloria Jeffery v. Commissioner.

United States Tax Court.

Filed May 7, 1990.


Attorney(s) appearing for the Case

Lawrence V. Brookes, 300 Montgomery St., San Francisco, Calif., for the petitioners. Thomas G. Schleier, for the respondent.


Memorandum Opinion

GUSSIS, Special Trial Judge:

This case is before the Court under section 7443A(b)(4) of the Internal Revenue Code1 on petitioners' Motion for Litigation Costs filed on December 4, 1989, pursuant to section 7430. Respondent has filed an objection to said motion. Neither party has requested a hearing. Petitioners were residents of Vacaville, California at the time the petition herein was filed.

On December...

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