Attorney(s) appearing for the Case
Peter W. Brown and Ron R. Morgan, 1200 Main St., Kansas City, Mo., for the petitioner. Robert A. Varra, for respondent.
United States Tax Court.
This matter is before the Court on petitioner's Motion for Award of Reasonable Administrative and Litigation Costs pursuant to section 74301 and Rule 231. As petitioner's above-referenced motion involves only litigation costs, we treat petitioner's above-referenced motion as a Motion for Litigation Costs.
Respondent determined a deficiency of $558,899 in petitioner's Federal estate tax....
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