Rodrigues v. Commissioner

JESS A. RODRIGUES and JERALYN RODRIGUES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rodrigues v. Commissioner

Docket No. 2001-76.

United States Tax Court

T.C. Memo 1982-324; 1982 Tax Ct. Memo LEXIS 424; 44 T.C.M. (CCH) 90; T.C.M. (RIA) 82324;

June 9, 1982.

Andrew L. Faber, for the petitioners.

Eugene H. Ciranni, for the respondent.

FAY

MEMORANDUM OPINION

FAY, Judge: This case is presently before the Court on petitioners' Motion to Tax Costs on Appeal. This case arises out of petitioners' appeal of a decision entered on December 4, 1979, wherein, pursuant to the opinion of this Court…