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AUSTIN v. COMMISSIONER

Docket Nos. 15710-94, 16009-94.

73 T.C.M. 2470 (1997)

T.C. Memo. 1997-157

Laura E. Austin v. Commissioner. Richard Alan Hashimoto v. Commissioner.

United States Tax Court.

Filed March 31, 1997.

Attorney(s) appearing for the Case

Daniel L. Britt, Jr., for the petitioner in Docket No. 15710-94. Richard A. Hashimoto, pro se.1 Clinton M. Fried, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

These cases are before the Court on Laura Austin's (petitioner) and Richard Hashimoto's (Hashimoto) motion for administrative and litigation costs pursuant to section 7430 and Rule 231, filed on November 27, 1996.2 Neither party has requested a hearing on petitioners' motion. Accordingly, we rule on petitioners' motion without a...

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