HUFFMAN v. COMMISSIONER

Docket No. 8542-89.

61 T.C.M. 2289 (1991)

T.C. Memo. 1991-144

Clair S. Huffman & Estate of Patricia C. Huffman, Deceased, Clair S. Huffman, Executor v. Commissioner.

United States Tax Court.

Filed April 2, 1991.


Attorney(s) appearing for the Case

Steven L. Staker, P.O. Box 3590, Camarillo, Calif., for the petitioners. Stephen R. Asmussen, for the respondent.


Memorandum Findings of Fact and Opinion

NAMEROFF, Special Trial Judge.

This case is before the Court on petitioners' Motion for Reasonable Litigation Costs (the Motion), filed pursuant to Rule 231 and section 74301. Respondent had determined a deficiency in petitioners' 1985 Federal income tax in the amount of $18,455, plus additions to tax under section 6653(a)(1) in the amount of $922.75, section 6653(a)(2) in the amount of...

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