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JAMES L. v. COMMISSIONER

Docket No. 3121-01.

85 T.C.M. 1297 (2003)

T.C. Memo. 2003-136

James L. and Sherri R. Goertler v. Commissioner.

United States Tax Court.

Filed May 13, 2003.

Attorney(s) appearing for the Case

James L. and Sherri R. Goertler, pro sese.

Thomas J. Travers, for the respondent.

MEMORANDUM OPINION

HALPERN, Judge.

This case is before the Court on petitioners' motion for costs (the motion) pursuant to section 7430 and Rules 230 through 233.1 Petitioners seek to recover costs in the amount of $880 incurred in connection with respondent's determination of a deficiency in tax with respect to their taxable (calendar) year 1998.2 Respondent objects. Neither party requested an evidentiary...

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