T.C. Memo. 1995-527
UNITED STATES TAX COURT
BARBARA KAHN-LANGER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18238-94. Filed November 7, 1995.
Barbara Kahn-Langer, pro se.
Patricia Montero, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on petitioner's Motion for Litigation and
Administrative Costs, pursuant to section 7430 and Rule 231.1
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code. All Rule references are to the Tax
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