T.C. Memo. 1999-6 UNITED STATES TAX COURT CAROLYN B. COOPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13858-97. Filed January 14, 1999. Bruce Elwyn Gardner, for petitioner. Wendy L. Wojewodzki, for respondent. MEMORANDUM OPINION PAJAK, Special Trial Judge: This case is before the Court pursuant to petitioner's amended motion for award of reasonable litigation costs under section 7430 and Rules 230 through 232. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue. However, all references to section 7430 are to such section as in effectPage: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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