Jerry S. Payne - Page 1
















                                 T.C. Memo. 2001-231                                  


                               UNITED STATES TAX COURT                                


                            JERRY S. PAYNE, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     


               Docket Nos. 980-95, 26812-95.         Filed August 27, 2001.           


               Jerry S. Payne, pro se.                                                
               Richard T. Cummings, for respondent.                                   


                           SUPPLEMENTAL MEMORANDUM OPINION                            

               SWIFT, Judge:  This matter is before us on petitioner’s                
          motion under Rule 231 for an award of $42,376 in litigation costs           
          under section 7430.                                                         



          *    This opinion supplements our prior Memorandum Opinion, Payne           
          v. Commissioner, T.C. Memo. 1998-227, revd. 224 F.3d 415 (5th               
          Cir. 2000).                                                                 




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