GUILL v. COMMISSIONER

Docket No. 16796-97.

112 T.C. 325 (1999)

GEORGE W. GUILL, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 18, 1999.


Attorney(s) appearing for the Case

Bobby Wayne Enlow, for petitioner.

Jeanne Gramling, for respondent.


OPINION

LARO, Judge:

This case is before the Court fully stipulated. See Rule 122. George W. Guill petitioned the Court to redetermine deficiencies of $100,916 and $434 in his 1992 and 1993 Federal income tax, respectively. Following the parties' concessions, the primary issue left to decide is whether all of the attorney's fees and court costs (collectively, legal costs) paid by petitioner in the successful...

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