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GRIMLAND v. COMMISSIONER

Docket No. 25381-91.

66 T.C.M. 402 (1993)

T.C. Memo. 1993-367

Larry Grimland v. Commissioner.

United States Tax Court.

Filed August 18, 1993.

Attorney(s) appearing for the Case

Paul Craig Laird II, for the petitioner. Trevor T. Wetherington, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This matter is before the Court on petitioner's motion for litigation costs under section 74301 and Rule 231.

In the notice of deficiency, respondent determined a deficiency of $503 in Federal income tax and an addition to tax under section 6653(a)(1) in the amount of $25 with respect to petitioner's 1988 taxable year. The...

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