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BUCK v. COMMISSIONER

Docket No. 11766-95.

72 T.C.M. 1170 (1996)

T.C. Memo. 1996-494

Nellwyn A. Buck v. Commissioner.

United States Tax Court.

Filed November 4, 1996.

Attorney(s) appearing for the Case

Jeffrey A. Dickstein, Tulsa, Okla., for the petitioner. Michael J. O'Brien, for the respondent.

MEMORANDUM OPINION

ARMEN, Special Trial Judge:

This case is before the Court on petitioner's motion to recover administrative and litigation costs1 pursuant to section 7430 and Rule 231.2

We decide the matter before us based on the pleadings, petitioner's motion, respondent's response to petitioner's motion, petitioner's reply to respondent's response, and respondent's response to petitioner...

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