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PRICE v. COMMISSIONER

Docket Nos. 22112-91, 4825-92.

102 T.C. 660 (1994)

MARTHA G. PRICE AND LEWIS E. GRAHAM, II, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT TSA/THE STANFORD ASSOCIATES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 21, 1994.

Attorney(s) appearing for the Case

George Mac Vogelei, for petitioners.

Elizabeth L. Groenewegen, for respondent.

OPINION

TANNENWALD, Judge:

These cases are before the Court on petitioners' motions for award of reasonable litigation costs pursuant to section 7430 and Rules 230 through 232.1

Respondent determined deficiencies of $33,140 for the taxable year 1986 against petitioners Price and Graham in docket No. 22112-91 on July 3, 1991, and of $86,849 for the taxable year ending June 30, 1987, against petitioner TSA/The Stanford...

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