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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