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RENNER v. COMMISSIONER

Docket No. 4663-93.

68 T.C.M. 333 (1994)

T.C. Memo. 1994-372

Dale F. Renner and Kathryn A. Renner v. Commissioner.

United States Tax Court.

Filed August 4, 1994.

Attorney(s) appearing for the Case

Robert L. Eberhart, 24 E. Gay St., Columbus, Ohio, for the petitioners. Joseph P. Grant, for the respondent.

Memorandum Opinion

LARO, Judge:

This case is before the Court on the motion (Motion) of Dale F. Renner and Kathryn A. Renner (petitioners) for an award of reasonable litigation costs of $24,406.35 under section 7430 and Rule 231.1 Although petitioners' Motion only requests reasonable litigation costs, their accompanying affidavits include billing information pertaining to costs...

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