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).Page: 1 2 3 4 5 6 7 8 Next
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