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
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