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BOUQUETT v. COMMISSIONER

Docket No. 21777-92.

68 T.C.M. 389 (1994)

T.C. Memo. 1994-385

Gaston Bouquett and Rubye Bouquett v. Commissioner.

United States Tax Court.

Filed August 16, 1994.

Attorney(s) appearing for the Case

Gaston Bouquett, pro se. James D. Hill, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This matter is now before us on petitioner Gaston Bouquett's motion for administrative and court costs. Respondent has filed notice of objection to the motion. After a full trial, our opinion in this matter was filed on May 12, 1994.1

Section 7430 allows this Court to award reasonable administrative and litigation costs to the prevailing party in civil tax litigation. To...

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