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GOODRUM v. COMMISSIONER

Docket No. 13179-90.

64 T.C.M. 279 (1992)

T.C. Memo. 1992-422.

Robert Gene Goodrum v. Commissioner.

United States Tax Court.

Filed July 27, 1992.

Attorney(s) appearing for the Case

Robert Gene Goodrum, pro se. Norman N. Pickett, for the respondent.

Memorandum Opinion

DINAN, Special Trial Judge:

This matter is before the Court on petitioner's motion for costs filed January 14, 1992, pursuant to section 7430 and Rule 231.1

This case was settled without trial. The Stipulation of Settlement was filed with the Court on January 13, 1992.

Petitioner has submitted an affidavit in support of his motion for costs. Respondent has filed a Notice of Objection to Petitioner...

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