Bouterie v. Commissioner

RITA B. BOUTERIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bouterie v. Commissioner

Docket No. 7848-91

United States Tax Court

T.C. Memo 1993-510; 1993 Tax Ct. Memo LEXIS 518; 66 T.C.M. (CCH) 1203;

November 3, 1993, Filed

For petitioner: Michael A. Mayhall.

For respondent: Scott T. Welch.

SHIELDS

SHIELDS

MEMORANDUM FINDINGS OF FACT AND OPINION

SHIELDS, Judge: This matter is before the Court on petitioner's motion for litigation costs under section 74301 and Rule 231. The issues for decision are: (1) Whether respondent's position was substantially justified; and (2) if not, whether the…