Amilu S. Rothhammer, formerly Amilu S. Martin - Page 1

                                 T.C. Memo. 2001-46                                   

                               UNITED STATES TAX COURT                                

             AMILU S. ROTHHAMMER, FORMERLY AMILU S. MARTIN, Petitioner,               
                      AND ALFRED J. MARTIN, JR., Intervenor v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 22961-88.            Filed February 27, 2001.               

               Patricia Tucker, for movant Alfred J. Martin, Jr.                      
               Anne W. Durning, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               COLVIN, Judge:  This matter is before the Court on Alfred J.           
          Martin, Jr.’s (Martin)1 motion for litigation costs under section           

               1  Alfred J. Martin, Jr. (Martin), is no longer a petitioner           
          because, in Martin v. Commissioner, T.C. Memo. 2000-187, we held            
          that we lacked jurisdiction as to him because he did not                    
          authorize or ratify the filing of the petition in this case.                
          Despite this, we have jurisdiction to decide Martin’s claim for             
          litigation costs.  See Weiss v. Commissioner, 88 T.C. 1036                  

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