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ELDRIDGE v. COMMISSIONER

Docket No. 28087-92.

71 T.C.M. 1980 (1996)

T.C. Memo. 1996-44

Danny K. Eldridge and Elma J. Eldridge v. Commissioner.

United States Tax Court.

Filed February 8, 1996.

Attorney(s) appearing for the Case

Richard H. Tye, San Antonio, Tex., for the petitioners. Gerald L. Brantley, for the respondent.

MEMORANDUM OPINION

PARR, Judge:

This matter is before the Court on petitioners' motion filed September 18, 1995, and supplemental motion filed November 6, 1995, for litigation costs pursuant to Rules 230 through 2321 and section 7430.2 In our opinion of August 14, 1995, we decided that petitioners engaged in their cattle-raising activity for profit and that certain depreciation deductions claimed...

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