BARKER v. COMMISSIONER

Docket No. 17848-92.

67 T.C.M. 2358 (1994)

T.C. Memo. 1994-98

Scott C. Barker and Lezlie M. Barker v. Commissioner.

United States Tax Court.

Filed March 8, 1994.


Attorney(s) appearing for the Case

Dan A. Collins, P.O. Box 25726, Orchard Park Station, Greenville, S.C., and Allan Hill (specially recognized), 1212 Haywood Rd., Greenville, S.C., for the petitioners. Carolyn Lee Harber, for the respondent.


Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.

This matter is before the Court on petitioners' motion entitled Motion and Claim for Award of Litigation and Administrative...

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