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Jeffrey L. Beecroft and Carol Larkin-Beecroft - Page 1

Legal Research Home > US Tax Court > 1997 > Jeffrey L. Beecroft and Carol Larkin-Beecroft - Page 1

                                        T.C. Memo. 1997-23                                              


                                     UNITED STATES TAX COURT                                            


              JEFFREY L. BEECROFT AND CAROL LARKIN-BEECROFT, Petitioners v.                             
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                   


                  Docket No. 13597-95.                 Filed January 14, 1997.                          


                        Held:  Ps' motion for administrative and                                        
                  litigation costs will be denied.                                                      


                  Stuart S. Lipton, for petitioners.                                                    
                  Patricia Montero, for respondent.                                                     


                                        MEMORANDUM OPINION                                              

                  LARO, Judge:  Petitioners moved the Court on September 18,                            
            1996, to recover administrative and litigation costs under