T.C. Memo. 1997-546
UNITED STATES TAX COURT
CHARLES F. URBAUER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5323-95. Filed December 11, 1997.
Charles F. Urbauer, pro se.
Mark I. Siegel, for respondent.
MEMORANDUM OPINION
RAUM, Judge: The instant matter is before us on
petitioner's motion for reasonable administrative and litigation
costs pursuant to section 74301 and Rule 231. Neither party has
requested a hearing on petitioner's motion. Accordingly, we rule
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
Page: 1 2 3 4 5 6 Next
Last modified: May 25, 2011