Guyan Oil Co. v. Commissioner

GUYAN OIL CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Guyan Oil Co. v. Commissioner

Docket No. 5463-86

United States Tax Court

T.C. Memo 1988-486; 1988 Tax Ct. Memo LEXIS 513; 56 T.C.M. (CCH) 433; T.C.M. (RIA) 88486;

October 6, 1988

Mark L. Garren, for the petitioner.

D. Lyndell Pickett, Jack M. Panitch, and James B. Martin, for the respondent.

HAMBLEN

MEMORANDUM OPINION

HAMBLEN, Judge: This case is before us on petitioner's motion for litigation costs pursuant to Rule 231 1 and section 7430.

At trial, petitioner and respondent were ordered to file simultaneously their opening…