Memorandum Findings of Fact and Opinion
POWELL, Special Trial Judge:
Respondent determined deficiencies in petitioners' 1981 Federal income tax in the amount of $8,767.55. Respondent conceded the case, and on December 12, 1985, a decision was entered by this Court for petitioners. On January 14, 1986, petitioners filed a motion for litigation costs, and, in accordance with section 7430
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.