T.C. Memo. 1999-30 UNITED STATES TAX COURT JOHN C. AND KAROL BOWDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11152-95. Filed February 1, 1999. David P. Leeper, for petitioners. Gerald L. Brantley, for respondent. MEMORANDUM OPINION DEAN, Special Trial Judge: This case was assigned to Special Trial Judge John F. Dean for the purpose of disposing of petitioners': (1) Motion for an Award of Reasonable Litigation Costs; and (2) Motion to Determine Prevailing Party Pursuant toPage: 1 2 3 4 5 6 7 8 9 10 11 Next
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