Roger L. and Patricia A. Lavallee - Page 1

                                       T.C. Memo. 1997-183                                            

                                     UNITED STATES TAX COURT                                          

                     ROGER L. AND PATRICIA A. LAVALLEE, Petitioners v.                                
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  

                  Docket No. 1604-95.                    Filed April 21, 1997.                        

                  Roger L. and Patricia A. Lavallee, pro sese.                                        
                  James F. Kearney, for respondent.                                                   

                           MEMORANDUM FINDINGS OF FACT AND OPINION                                    
                  RUWE, Judge:  Petitioners are seeking an award of reasonable                        
            administrative costs pursuant to section 7430(f)(2)1 and Rules                            

                  1Sec. 7430(f)(2) provides that "A decision granting or                              
            denying (in whole or in part) an award for reasonable                                     
            administrative costs under subsection (a) by the Internal Revenue                         
            Service shall be subject to appeal to the Tax Court under rules                           
            similar to the rules under section 7463 (without regard to the                            
            amount in dispute)."                                                                      
                  2The petition for administrative costs in this case was                             

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