T.C. Memo. 1996-16
UNITED STATES TAX COURT
JOSEPH M. INMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23997-92. Filed January 22, 1996.
Joseph M. Inman, pro se.
Roberta Duffy, for respondent.
MEMORANDUM OPINION
SWIFT, Judge: This matter is before the Court on
petitioner's motion for an award of $5,000 in administrative and
litigation costs under section 7430.
All section references are to the Internal Revenue Code, and
all Rule references are to the Tax Court Rules of Practice and
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