McDANIEL v. COMMISSIONER

Docket No. 1661-92.

65 T.C.M. 2330 (1993)

T.C. Memo. 1993-148

Ted L. McDaniel v. Commissioner.

United States Tax Court.

Filed April 6, 1993.


Attorney(s) appearing for the Case

Andrea Winters, 1000 Sherry Lane Pl., Dallas, Tex., for the petitioner. Julie A. Porter, for the respondent.


Memorandum Finding of Fact and Opinion

HAMBLEN, Chief Judge:

This case is before the Court on petitioner's motion for administrative and litigation costs1 pursuant to Rule 231.2 Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1988 in the amount of $18,813 and additions to tax under sections 6653(a)(1) and 6661(a).

This case was settled without trial...

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