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HALL v. COMMISSIONER

Docket No. 25574-86, 25811-86, 26259-86.

57 T.C.M. 232 (1989)

T.C. Memo. 1989-187

Perry L. Hall and Janice R. Hall, et al. v. Commissioner.

United States Tax Court.

Filed April 26, 1989.

Attorney(s) appearing for the Case

Dale C. Allen, 1016 E. Weisgarber Rd., Knoxville, Tenn., for the petitioners. Kirk S. Chaberski, for the respondent.

Memorandum Opinion

NIMS, Chief Judge:

This matter is before the Court on petitioners' Motion to Revise Decision Regarding Rule 231 Motion For Award of Reasonable Litigation Costs filed on October 19, 1988 ("Motion to Revise Decision"). (All Rule references are to the Tax Court Rules of Practice and Procedure. Similarly, all section references are to sections of the Internal Revenue Code as in effect for the year at issue.) Petitioners on whose behalf this...

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