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HIGGINS v. COMMISSIONER

Docket Nos. 4723-88, 13337-88.

60 T.C.M. 1314 (1990)

T.C. Memo. 1990-602

Norton A. Higgins and Betty K. Higgins v. Commissioner.

United States Tax Court.

Filed November 27, 1990.

Attorney(s) appearing for the Case

Thomas A. Coughlin III, 1233 20th St., N.W., Washington, D.C., for the petitioners. Diane D. Helfgott, for the respondent.

Memorandum Opinion

NIMS, Chief Judge:

This matter is before the Court on petitioners' motion for award of reasonable litigation costs filed pursuant to Rule 231. (Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure. All section references are to sections of the Internal Revenue Code as in effect for the years in issue.) The merits of the underlying case were decided in Higgins v. Commissioner [Dec....

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