Carolyn S. Eifert, A/K/A Sue Armstrong, (1997)
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Carolyn S. Eifert, A/K/A Sue Armstrong, (1997)
T.C. Memo. 1997-214
UNITED STATES TAX COURT CAROLYN S. EIFERT, A/K/A SUE ARMSTRONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12155-96. Filed May 7, 1997.Leland Franks, for petitioner.Katherine Holmes Ankeny, for respondent.MEMORANDUM FINDINGS OF FACT AND OPINION ARMEN, Special Trial Judge: This case is before the Court on petitioner's motion to recover administrative and litigation costs1 pursuant to section 7430 and Rule 231.2 Respondent concedes that petitioner substantially prevailed as to the amount in controversy. See sec. 7430(c)(4)(A)(ii)(I). The issues remaining for decision are as follows: (1) Whether respondent's position in the administrative and court proceedings was substantially justified; (2) whether petitioner satisfied the net worth requirement prescribed by section 7430(c)(4)(iii); (3) whether petitioner exhausted administrative remedies; (4) whether petitioner protracted the administrative and court proceedings; and (5) whether the attorney's fees and other costs that petitioner seeks to recover are reasonable in amount.Neither party requested an evidentiary hearing, and the Court concludes that a hearing is not necessary for the proper disposition of petitioner's motion. Rule 232(a)(3). We therefore decide the matter before us based on the pleadings, petitioner's motion, respondent's response to petitioner's motion, and petitioner's reply to respondent's response, as well as the various exhibits and affidavits attached thereto.Carolyn S. Eifert (petitioner) resided in Hobbs, New Mexico, at the time that her petition was filed with the Court.FINDINGS OF FACT In the mid-1980's, petitioner owned an unincorporated business known as "Eifert's Fashions &a...See the full content of this document
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