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MILLER v. COMMISSIONER

Docket No. 4420-97.

77 T.C.M. 1451 (1999)

T.C. Memo. 1999-55

Darl N. and Bonnie S. Miller v. Commissioner.

United States Tax Court.

Filed February 26, 1999.

Attorney(s) appearing for the Case

David P. Leeper, for the petitioners. Gerald L. Brantley, for the respondent.

MEMORANDUM OPINION

DINAN, Special Trial Judge:

This case is before the Court on petitioners' motion for award of reasonable litigation costs pursuant to section 7430 and Rules 230, 231, and 232,1 filed October 1, 1997. Petitioners did not request a hearing. In his notice of objection to petitioners' motion for costs, filed by respondent on January 5, 1998, respondent requested a hearing in this matter. We conclude that a hearing...

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