Beaver Bolt, Inc. - Page 1
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T.C. Memo. 1997-44
UNITED STATES TAX COURT
BEAVER BOLT, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22087-93. Filed January 27, 1997.
Merritt S. Yoelin, for petitioners.
Cheryl B. Harris, for respondent.
MEMORANDUM OPINION
COLVIN, Judge: This matter is before the Court on
petitioner’s motion for litigation costs under section 74301 and
Rule 231. Respondent concedes that petitioner substantially
1 Section references are to the Internal Revenue Code. Rule
references are to the Tax Court Rules of Practice and Procedure.
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