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MOSTEIRIN v. COMMISSIONER

Docket No. 3996-94.

70 T.C.M. 548 (1995)

T.C. Memo. 1995-419

Mario and Irene Mosteirin v. Commissioner.

United States Tax Court.

Filed August 28, 1995.

Attorney(s) appearing for the Case

James O. Druker, Garden City, N.Y., for the petitioners. Peggy Gartenbaum and Jody Tancer, for the respondent.

MEMORANDUM OPINION

BEGHE, Judge:

This case is before us on petitioners' motion for litigation costs, pursuant to section 7430 and Rule 231.1 On January 13, 1995, following a trial on January 12, 1995, we decided the merits of the case in petitioners' favor by oral opinion. On August 7, 1995, we withdrew our oral opinion and issued a memorandum opinion, also in petitioners' favor. Mosteirin v. Commissioner [Dec. 50,809...

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