T.C. Memo. 1996-375
UNITED STATES TAX COURT
DEBORAH A. COLE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20685-94. Filed August 13, 1996.
Keith H. Cole, Jr., for petitioner.
Stephanie R. Jensen, for respondent.
MEMORANDUM OPINION
FOLEY, Judge: This matter is before the Court on
petitioner’s Motion for Award of Reasonable Administrative and
Litigation Costs and Fees under section 7430 and Rule 231.
Unless otherwise indicated, all section references are to
the Internal Revenue Code as in effect for the period relevant
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