Danny K. Eldridge and Elma J. Eldridge - Page 1

                                 T.C. Memo. 1996-44                                   

                               UNITED STATES TAX COURT                                

               DANNY K. ELDRIDGE AND ELMA J. ELDRIDGE, Petitioners v.                 
                   COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 28087-92.            Filed February 8, 1996.                

               Richard H. Tye, for petitioners.                                       
               Gerald L. Brantley, for respondent.                                    

                                 MEMORANDUM OPINION                                   

               PARR, Judge:  This matter is before the Court on                       
          petitioners' motion filed September 18, 1995, and supplemental              
          motion filed November 6, 1995, for litigation costs pursuant to             
          Rules 230 through 2321 and section 7430.2  In our opinion of                

          1    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