EIFERT v. COMMISSIONER

Docket No. 12155-96.

73 T.C.M. 2736 (1997)

T.C. Memo. 1997-214

Carolyn S. Eifert, a/k/a Sue Armstrong v. Commissioner.

United States Tax Court.

Filed May 7, 1997.


Attorney(s) appearing for the Case

Leland Franks, Albuquerque, N.M., for the petitioner. Katherine Holmes Ankeny, for the respondent.


MEMORANDUM FINDINGS OF FACT AND 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

Respondent concedes that petitioner substantially prevailed as to the amount in controversy. See sec. 7430(c)(4)(A)(ii)(I). The issues remaining for decision are as follows:

...

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