HARRISON v. COMMISSIONER

Docket No. 2234-94.

69 T.C.M. 3060 (1995)

T.C. Memo. 1995-295

Russell W. Harrison, Jr., and Margaret L. Harrison v. Commissioner.

United States Tax Court.

Filed June 29, 1995.


Attorney(s) appearing for the Case

James C. Underhill, Jr., Greenwood Village, Colo., for the petitioners. Virginia L. Hamilton, for the respondent.


Memorandum Opinion

FAY, Judge:

This case is before the Court on petitioners' motion for award of reasonable litigation costs pursuant to section 74301 and Rules 230 through 232. Petitioners resided in Colorado at the time their petition was filed.

Respondent determined deficiencies against petitioners of $10,104 for the taxable year 1989 and $8,621 for the taxable year 1990. Respondent determined penalties under section...

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