Memorandum Opinion
PETERSON, Chief Special Trial Judge:
This matter is before the Court on petitioners' Motion for Litigation Costs under section 7430 and Rule 231. (Unless otherwise indicated, all section references are to sections of the Internal Revenue Code as in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.)
On April 15, 1991, this case was called from the trial calendar at St. Paul...
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.