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CALIFORNIA MARINE CLEANING, INC. v. COMMISSIONER

Docket No. 19476-96.

76 T.C.M. 356 (1998)

T.C. Memo. 1998-311

California Marine Cleaning, Inc. v. Commissioner.

United States Tax Court.

Filed August 24, 1998.

Attorney(s) appearing for the Case

William P. Shannahan, La Jolla, Calif., for the petitioner. Christine V. Olsen, for the respondent.

MEMORANDUM OPINION

COLVIN, Judge:

This matter is before the Court on petitioner's motion for litigation and administrative costs under section 74301 and Rule 231.2 Respondent concedes that petitioner substantially prevailed, exhausted its administrative remedies, meets the net worth requirements, and did not unreasonably protract the administrative or Court proceedings. Sec. 7430(b)(1), (3), and ...

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