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WESTERN MANAGEMENT, INC. v. COMMISSIONER

Dkt. No. 12686-99.

94 T.C.M. 127 (2007)

T.C. Memo. 2007-211

Western Management, Inc. v. Commissioner.

United States Tax Court.

August 2, 2007.

Attorney(s) appearing for the Case

Robert E. Kovacevich and Richard W. Kochansky, for petitioner.

Milton B. Blouke and Roger P. Law, for respondent.

MEMORANDUM OPINION

FOLEY, Judge.

This matter is before the Court on petitioner's motion for award of reasonable litigation costs pursuant to section 74301 and Rule 231. On June 3, 2003, this Court issued its Memorandum Opinion in W. Mgmt., Inc. v. Commissioner [Dec. 55,177(M)], T.C. Memo. 2003-162, affd. in part and remanded in part 176 Fed. Appx. 778 (9th Cir. 2006), and we incorporate...

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