T.C. Memo. 1997-541
UNITED STATES TAX COURT
PATRICIA WILLIAMS, a.k.a. PATRICIA RICHARDSON,
a.k.a. TISH MARTINSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9143-96. Filed December 9, 1997.
Barry L. Guterman, for petitioner.
Edwin A. Herrera and Linas N. Udrys, for respondent.
MEMORANDUM OPINION
JACOBS, Judge: This matter is before the Court on
petitioner's motion for award of litigation and administrative
costs pursuant to section 74301 and Rule 231.
1 References to sec. 7430 are to that section as amended
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