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BLAKE v. COMMISSIONER

Docket Nos. 12636-89, 12803-89.

66 T.C.M. 1006 (1993)

T.C. Memo. 1993-468

Avery F. Blake, Jr., and Judith Blake v. Commissioner. Corwin E. and Nancy M. Bjonerud v. Commissioner.

United States Tax Court.

Filed October 5, 1993.

Attorney(s) appearing for the Case

Roger A. Pott, 111 W. St. John St., San Jose, Calif., for the petitioners. Kevin G. Croke and Marion T. Robus, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

These cases are before the Court on petitioners' Motions for Award of Reasonable Litigation Costs and for Determination Increasing Statutory Attorney's Hourly Fees, filed July 19, 1990, in docket No. 12636-89, and filed July 10, 1990, in docket No. 12803-89.

At the time their petition was filed, petitioners Avery F. Blake, Jr., and Judith Blake resided in Tiburon, California, and petitioners Corwin...

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