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HARDWARE PLUS, INC. v. COMMISSIONER

Docket No. 8690-92.

68 T.C.M. 1210 (1994)

T.C. Memo. 1994-567

Hardware Plus, Inc. v. Commissioner.

United States Tax Court.

Filed November 21, 1994.

Attorney(s) appearing for the Case

Arthur H. McQueen, Jr., 175 Alabama St., Spartanburg, S.C., for the petitioner. John W. Sheffield III, for the respondent.

Memorandum Opinion

DEAN, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

The present matter is before the Court on petitioner's Motion For Award Of Reasonable Litigation Costs, filed July 5, 1994, pursuant to section 7430 and Rule 231.2 The merits of the underlying case were decided in Hardware Plus, Inc. v. Commissioner...

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