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WOLF v. COMMISSIONER

Docket No. 5779-90.

68 T.C.M. 1458 (1994)

T.C. Memo. 1994-619

Diane W. Wolf v. Commissioner.

United States Tax Court.

Filed December 19, 1994.

Attorney(s) appearing for the Case

David Rodman Cohan and Lawrence J. Macklin, for the petitioner. Elizabeth S. Henn, for the respondent.

Memorandum Opinion

WOLFE, Special Trial Judge:

This matter is before the Court on petitioner's motion for an award of reasonable litigation and administrative costs under Rule 231 and section 7430.1 The merits of the underlying case were decided in Wolf v. Commissioner [Dec. 49,705(M)], T.C. Memo. 1994-93, filed March 2, 1994, and to the extent necessary for the disposition of this...

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