T.C. Memo. 1998-65 UNITED STATES TAX COURT ANITA C. HUMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24232-96. Filed February 18, 1998. Stephen C. Beeler, for petitioner. Clinton M. Fried, for respondent. MEMORANDUM OPINION PARR, Judge: This matter is before the Court on petitioner's motion for award of litigation and administrative costs pursuant to section 74301 and Rule 231. 1 References to sec. 7430 in this opinion are to that section as amended by sec. 1551 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2085, 2752 (effective for proceedings (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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