T.C. Memo. 1998-176
UNITED STATES TAX COURT
ESTATE OF ALTO B. CERVIN, DECEASED, BENNETT W. CERVIN,
EXECUTOR, AND NITA-CAROL CERVIN MISKOVITCH, EXECUTOR,
Petitioner v. COMMISSIONER OF INTERNAL REVENUE,
Respondent
Docket No. 24773-92. Filed May 12, 1998.
Claude R. Wilson, Jr., for petitioner.
Barbara B. Walker, for respondent.
MEMORANDUM OPINION
COHEN, Chief Judge: This case is before the Court on
petitioner's motion for an award of litigation costs under
section 7430, after remand by the Court of Appeals for the Fifth
Circuit. Estate of Cervin v. Commissioner, 111 F.3d 1252 (5th
Cir. 1997), revg. and remanding T.C. Memo. 1994-550. In view of
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