T.C. Memo. 2003-23
UNITED STATES TAX COURT
KOLOTOLU V. AND SEINI LITI, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2404-00. Filed January 27, 2003.
A. Lavar Taylor, for petitioners.
Louis Jack, for respondent.
MEMORANDUM OPINION
FOLEY, Judge: This matter is before the Court on remand
from the Court of Appeals for the Ninth Circuit for further
consideration consistent with its opinion in Liti v.
Commissioner, 289 F.3d 1103 (9th Cir. 2002) (vacating and
remanding this Court’s order and decision, dated May 24, 2001,
denying petitioners’ request for litigation and administrative
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Last modified: May 25, 2011