T.C. Memo. 1997-60
UNITED STATES TAX COURT
BRYAN J. BRENNAN and KATHRYN J. BRENNAN,a.k.a. KATHRYN J. LAW,
Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No 24167-95. February 3, 1997.
W. Curtis Elliott, Jr., for petitioners.
David A. Winsten, for respondent.
MEMORANDUM OPINION
FAY, Judge: This case is before the Court on petitioners'
motion for award of reasonable litigation costs pursuant to
section 74301 and Rules 230 through 232, filed June 10, 1996.
1All section references are to the Internal Revenue Code in
effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure, unless otherwise
(continued...)
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011