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KOLOTOLU V. v. COMMISSIONER

Docket No. 2404-00.

85 T.C.M. 796 (2003)

T.C. Memo. 2003-23

Kolotolu V. and Seini Liti v. Commissioner.

United States Tax Court.

Filed January 27, 2003.

Attorney(s) appearing for the Case

A. Lavar Taylor, for the petitioners.

Louis Jack, for the respondent.

MEMORANDUM OPINION

FOLEY, Judge:

This matter is before the Court on remand from the Court of Appeals for the Ninth Circuit for further consideration consistent with its opinion in Liti v. Commissioner, 289 F.3d 1103 (9th Cir. 2002) (vacating and remanding this Court's order and decision, dated May 24, 2001, denying petitioners' request for litigation and administrative costs and imposition of sanctions against respondent...

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