Gabriel Gutierrez and Connie Gutierrez - Page 1

                                         T.C. Memo. 1995-569                                               

                                       UNITED STATES TAX COURT                                             

                     GABRIEL GUTIERREZ AND CONNIE GUTIERREZ, Petitioners                                   
                       v. COMMISSIONER OF INTERNAL REVENUE, Respondent                                     

                  Docket No. 648-93.                 Filed November 29, 1995.                              

                  Gabriel Gutierrez, pro se.                                                               
                  Derek B. Matta, for respondent.                                                          

                                          MEMORANDUM OPINION                                               
                  PARR, Judge:  This matter is before the Court on                                         
            petitioners' motion filed July 11, 1995, and supplemental motion                               
            filed October 23, 1995, for administrative and litigation costs,                               
            pursuant to section 7430 and Rule 231.1  At the time of filing of                              

            1  All section references are to the Internal Revenue Code,                                    
            and all Rule references are to the Tax Court Rules of Practice                                 

Page:   1  2  3  4  5  6  7  Next

Last modified: May 25, 2011