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BETTENCOURT v. COMMISSIONER

Docket Nos. 7950-96, 17884-96.

77 T.C.M. 1207 (1999)

T.C. Memo. 1999-8

Garry F. Bettencourt and Phyllis C. Bettencourt v. Commissioner.

United States Tax Court.

Filed January 19, 1999.

Attorney(s) appearing for the Case

Donald H. Read, Berkeley, Calif., for the petitioners. Daniel J. Parent, for the respondent.

MEMORANDUM OPINION

DINAN, Special Trial Judge:

These cases are before the Court on petitioners' motions for litigation and administrative costs pursuant to section 7430 and Rules 230, 231 and 232,1 filed May 1, 1997, and October 6, 1997, respectively. Neither party requested a hearing, and we conclude that a hearing is not necessary. Rule 232(a). We decide petitioners' motions on the bases of the motions, the memoranda of law...

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