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LEAPHART v. COMMISSIONER

Docket No. 30014-91.

66 T.C.M. 1178 (1993)

T.C. Memo. 1993-502

Clarence Isaiah Leaphart, Jr. v. Commissioner.

United States Tax Court.

Filed November 1, 1993.

Attorney(s) appearing for the Case

Clarence Isaiah Leaphart, Jr., pro se. Russell F. Kurdys, for the respondent.

Memorandum Opinion

GERBER, Judge:

Petitioner has filed a motion for an award of reasonable administrative and litigation costs pursuant to Rule 2311 and section 7430. In our oral findings of fact and opinion of May 4, 1993, we decided that petitioner was engaged in an activity for profit and was entitled to deduct certain amounts of losses claimed for the taxable years 1986, 1987, and 1988. Our findings of fact and opinion therein...

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