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DAVIS v. COMMISSIONER

Docket No. 28647-90.

66 T.C.M. 542 (1993)

T.C. Memo. 1993-392

Estate of Ethlyn Davis, Deceased, Don M. Davis, Executor v. Commissioner.

United States Tax Court.

Filed August 26, 1993.

Attorney(s) appearing for the Case

Francis M. Smith and Michael M. Billion, 310 S. First Ave., Sioux Falls, S.D., for the petitioner. J. Anthony Hoefer, for the respondent.

Memorandum Opinion

GERBER, Judge:

Petitioner has filed a Motion For An Award Of Reasonable Litigation Costs pursuant to Rule 2311 and section 7430. In our opinion of April 8, 1993, we valued decedent's cause of action against Merrill Lynch, Pierce, Fenner & Smith, Inc. (Merrill Lynch). Estate of Davis v. Commissioner [Dec. 48,975(M)], T.C. Memo. 1993-155. Our findings of fact and...

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