William J. Creske and Charlene A. Creske v. Commissioner of Internal Revenue

RIPPLE, Circuit Judge.

This is an appeal from the tax court’s denial of the appellants’ motion for litigation costs. The appellants instituted this action on July 6, 1987, challenging the IRS’s determination of an income tax deficiency. The tax court consolidated this case with two other related cases (Mr. Creske’s father and his company, Wausau Tile). After taking evidence, the court ruled in favor of the appellants. On January 17, 1989, the appellants filed a motion for litigation costs pursuant to 26 U.S.C. § 7430. The tax court denied this motion on January 23, 1989 without stating the…