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REPUBLIC PLAZA PROPERTIES PARTNERSHIP v. COMMISSIONER

Docket No. 23300-94.

73 T.C.M. 2836 (1997)

T.C. Memo. 1997-239

Republic Plaza Properties Partnership, PFI Republic Limited, Inc., Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed May 22, 1997.

Attorney(s) appearing for the Case

Clark Reed Nichols, for the petitioner. Brenda M. Fitzgerald, for the respondent.

MEMORANDUM OPINION

CHIECHI, Judge:

This matter is before the Court on a motion filed pursuant to Rule 2311 by PFI Republic Limited, Inc. (PFI), the tax matters partner for Republic Plaza Properties Partnership (Partnership), for an award under section 7430 of reasonable litigation costs (PFI's motion). Neither party has requested a hearing, and we conclude that one is not necessary. Rule 232(a)(3). Based on the submissions of...

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