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HARRIS v. COMMISSIONER

Docket Nos. 13909-91, 13984-91.

65 T.C.M. 2779 (1993)

T.C. Memo. 1993-230

Gary P. Harris v. Commissioner. John P. and Sheri L. Harris v. Commissioner.

United States Tax Court.

Filed May 25, 1993.

Attorney(s) appearing for the Case

Kenneth G. Gordon and Mortimer L. Laski, 2049 Century Park E., Los Angeles, Calif., for the petitioners. Thomas R. Lamons and Tracy E. Stetson, for the respondent.

Memorandum Opinion

HAMBLEN, Chief Judge:

These cases are before the Court on petitioners' motions for administrative and litigation costs1 pursuant to Rule 231. Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:


Petitioner                                                                  Docket No.

Gary P...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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