T.C. Memo. 1997-157
UNITED STATES TAX COURT
LAURA E. AUSTIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
RICHARD ALAN HASHIMOTO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 15710-94, 16009-94. Filed March 31, 1997.
Daniel L. Britt, Jr., for petitioner in docket No. 15710-94.
Richard A. Hashimoto, pro se.1
Clinton M. Fried, for respondent.
1 Daniel L. Britt, Jr. (Britt), represented Laura Austin
(petitioner) at the trial of this case. Britt withdrew as
counsel to petitioner on Oct. 2, 1996, before petitioner, acting
pro se, moved for an award of attorney's fees. Alan Hashimoto
had legal representation for filing his petition to the Tax
Court; however, he appeared at trial pro se.
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