T.C. Memo. 1999-29 UNITED STATES TAX COURT JOHN BOWDEN, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11148-95. Filed February 1, 1999. David P. Leeper, for petitioner. Gerald L. Brantley, for respondent. MEMORANDUM OPINION DEAN, Special Trial Judge: This case was assigned to Special Trial Judge John F. Dean pursuant to sections 7430, 7443A and Rules 180, 181, and 1821 for the purpose of disposing of petitioner's Motion for Litigation Costs pursuant to Rules 230 1All section references, unless otherwise noted, are to the Internal Revenue Code. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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