Donald Del Grande, for petitioner.
Elaine L. Sierra, for respondent.
SUPPLEMENTAL MEMORANDUM OPINION
NIMS, Judge: This matter is before the Court on
petitioner's Motion for Litigation and Administrative Costs
(motion for costs) filed pursuant to Rule 231 and section 7430 on
April 26, 1996. Unless otherwise indicated, all Rule references
are to the Tax Court Rules of Practice and Procedure. All
section references are to sections of the Internal Revenue Code
in effect during 1989 and 1990.
The merits of the underlying case were decided in National
Industrial Investors, Inc. v. Commissioner, T.C. Memo. 1996-151,
filed March 26, 1996, and to the extent necessary for the
disposition of this motion, the facts and holdings in T.C. Memo.
1996-151 are incorporated herein by this reference. We shall
repeat the facts as necessary to clarify the following
discussion.
Respondent issued a statutory notice of deficiency on
September 16, 1993. A petition was filed on November 22, 1993.
At that time, petitioner (NII), a California corporation, had its
principal office at 956 Jackling Drive, Hillsborough, California
94010. On January 18, 1994, respondent filed an answer to the
petition, which she subsequently amended twice. The trial took
place on December 6, 1994 at San Francisco, California, and
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