MILLER v. COMMISSIONER

Docket No. 17870-92.

67 T.C.M. 2588 (1994)

T.C. Memo. 1994-142

Melvin B. Miller v. Commissioner.

United States Tax Court.

Filed March 31, 1994.


Attorney(s) appearing for the Case

Walter J. Russell, 161 Ottawa Ave., Grand Rapids, Mich., for the petitioner. Tanya M. Marcum, for the respondent.


Memorandum Opinion

BUCKLEY, Special Trial Judge1:

Petitioner has filed a motion for an award of reasonable administrative costs and a supplemental motion for litigation costs and fees pursuant to Rule 2312 and section 7430.

Respondent determined on May 19, 1992, a deficiency in petitioner's Federal income tax for taxable year 1988 in the amount of $9,502, together with additions to tax under...

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