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ALLEN v. COMMISSIONER

Docket No. 243-97.

77 T.C.M. 1777 (1999)

T.C. Memo. 1999-118

Phillip Lee Allen and Carolyn F. Allen v. Commissioner.

United States Tax Court.

Filed April 6, 1999.

Attorney(s) appearing for the Case

Jeri Gartside and Joseph Mudd, Irvine, Calif., for the petitioner. Andrew Lee, for the respondent.

MEMORANDUM OPINION

GERBER, Judge:

Petitioners, by motion under section 7430 and Rule 231,1 seek the award of litigation costs incurred in this controversy where they have shown that respondent's determination was in error. In Allen v. Commissioner [Dec. 52,955(M)], T.C. Memo. 1998-406, filed November 13, 1998, we found that a settlement paid to petitioners by their homeowners' insurance...

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