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LIM v. COMMISSIONER

Docket No. 17433-97.

77 T.C.M. 1790 (1999)

T.C. Memo. 1999-120

Jung Sik and Bok S. Lim v. Commissioner.

United States Tax Court.

Filed April 6, 1999.

Attorney(s) appearing for the Case

Matthew J. McCann, for the petitioners. Wendy L. Wojewodzki, for the respondent.

MEMORANDUM OPINION

GERBER, Judge:

This matter is before the Court on petitioners' motion for award of litigation costs pursuant to section 74301 and Rule 231.

All section references are to the Internal Revenue Code in effect for the taxable year at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated.

Petitioners requested an evidentiary hearing; however...

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