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MID-DEL THERAPEUTIC CENTER, INC. v. COMMISSIONER

Docket Nos. 9060-97, 9270-97.

80 T.C.M. 894 (2000)

T.C. Memo. 2000-383

Mid-Del Therapeutic Center, Inc. v. Commissioner. D. Richard Ishmael, M.D., PC v. Commissioner.

United States Tax Court.

Filed December 19, 2000.

Attorney(s) appearing for the Case

Bruce A. Moates, Oklahoma City, Oklahoma, and LeRoy D. Boyer, for the petitioners. Elizabeth Downs, for the respondent.

MEMORANDUM OPINION

MARVEL, Judge:

These cases are before the Court on petitioners' motion for award of litigation and administrative costs1 filed pursuant to section 7430 and Rule 231.2 Petitioners seek to recover litigation costs of $44,456 incurred in contesting respondent's deficiency determinations in docket No. 9060-97 for the taxable year ended April 30, 1995, and in docket No. 9270-97 for the...

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