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CASPIAN CONSULTING GROUP, INC. v. COMMISSIONER

Dkt. No. 18124-03.

91 T.C.M. 1075 (2006)

T.C. Memo. 2006-85

Caspian Consulting Group, Inc. v. Commissioner.

United States Tax Court.

April 25, 2006.

Attorney(s) appearing for the Case

William E. Taggart, Jr, for petitioner.

Patricia Montero, for respondent.

MEMORANDUM OPINION

VASQUEZ, Judge:

This case is before the Court on petitioner's motion for award of litigation costs and related costs pursuant to section 7430 and Rule 231.1 We see no reason for an evidentiary hearing on this matter. See Rule 232(a)(2). Accordingly, we rule on petitioner's motion on the basis of the parties' submissions and the existing record. See Rule 232(a)(1). The portions of our opinion on the merits in...

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