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JOHN BOWDEN, INC. v. COMMISSIONER

Docket No. 11148-95.

77 T.C.M. 1324 (1999)

T.C. Memo. 1999-29

John Bowden, Inc. v. Commissioner.

United States Tax Court.

Filed February 1, 1999.

Attorney(s) appearing for the Case

David P. Leeper, El Paso, Tex., for the petitioner. Gerald L. Brantley, for the respondent.

MEMORANDUM OPINION

DEAN, Special Trial Judge:

This case was assigned to Special Trial Judge John F. Dean pursuant to sections 7430, 7443A and Rules 180, 181, and 1821 for the purpose of disposing of petitioner's Motion for Litigation Costs pursuant to Rules 230 through 233. Neither party requested a hearing. Rule 232(a). Accordingly, we rule on petitioner's motion for litigation costs on the basis of the parties' submissions...

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