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BRENNAN v. COMMISSIONER

Docket No. 24167-95.

73 T.C.M. 1904 (1997)

T.C. Memo. 1997-60

Bryan J. Brennan and Kathryn J. Brennan, a/k/a Kathryn J. Law v. Commissioner.

United States Tax Court.

Filed February 3, 1997.

Attorney(s) appearing for the Case

W. Curtis Elliott, Jr., Charlotte, N.C., for the petitioners. David A. Winsten, for the respondent.

MEMORANDUM OPINION

FAY, Judge:

This case is before the Court on petitioners' motion for award of reasonable litigation costs pursuant to section 74301 and Rules 230 through 232, filed June 10, 1996. Petitioners resided in Aloha, Oregon, at the time their petition was filed.

Background

Petitioner Bryan Brennan became an Amway distributor in 1987. Amway produces various household products that it sells...

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