T.C. Memo. 1997-384 UNITED STATES TAX COURT GERALD JACOBY AND ARLENE JACOBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7073-87. Filed August 21, 1997. Ira B. Stechel and Thomas J. Fleming, Jr., for petitioner Arlene Jacoby. Diane R. Mirabito and Gary W. Bornholdt, for respondent. MEMORANDUM OPINION CLAPP, Judge: This case is before us on a Motion for Award of Reasonable Litigation Costs pursuant to section 7430 and Rules 230 through 232 filed by Arlene Jacoby (petitioner). Gerald Jacoby (Gerald) is not a party to this motion, and he has reachedPage: 1 2 3 4 5 6 Next
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