Extract
Wayne C. Mason, (1998)
T.C. Memo. 1998-400
UNITED STATES TAX COURT WAYNE C. MASON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3671-97. Filed November 12, 1998.Wayne C. Mason, pro se.John A. Freeman, for respondent.MEMORANDUM OPINION ARMEN, Special Trial Judge: This matter is before the Court on petitioner's motion for an award of litigation costs under section 7430 and Rules 230 through 233.1 After concessions by respondent,2 the issues for decision are as follows: (1) Whether petitioner unreasonably protracted the court proceeding. We hold that he did not. (2) Whether the litigation costs claimed b...See the full content of this document
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