BOCA CONSTRUCTION, INC. v. COMMISSIONER

Docket No. 18570-92.

70 T.C.M. 1268 (1995)

T.C. Memo. 1995-534

Boca Construction, Inc. v. Commissioner.

United States Tax Court.

Filed November 13, 1995.


Attorney(s) appearing for the Case

Richard S. Lynch and John Kennedy Lynch, Norwalk, Ohio, for the petitioners. Mario J. Fazio and J. Scott Broome, for the respondent.


MEMORANDUM OPINION

COLVIN, Judge:

This matter is before the Court on petitioner's motion for award of administrative and litigation costs under section 7430 and Rule 231.

To prevail, petitioner must show that respondent's position in the underlying administrative and judicial proceeding was not substantially justified. We conclude that petitioner has not made this showing. Thus, petitioner's motion will be denied.

The parties have submitted...

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