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MILLS v. COMMISSIONER

Docket No. 6696-96.

77 T.C.M. 1471 (1999)

T.C. Memo. 1999-60

Eddie Mills, Jr. v. Commissioner.

United States Tax Court.

Filed March 3, 1999.

Attorney(s) appearing for the Case

Mary Ann Maxson, San Jose, Calif., for the petitioner. Elaine L. Sierra and Thomas G. Schlier, for the respondent.

MEMORANDUM OPINION

DEAN, Special Trial Judge:

This matter is before the Court on petitioner's motion for award of reasonable litigation and administrative costs under section 74301 and Rules 230, 231, and 232.

On January 9, 1996, respondent issued to petitioner a statutory notice of deficiency for tax year 1993 determining a deficiency in income tax of $6,166 and a section 6662(a) accuracy-related penalty of $1,233.<...

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