T.C. Memo. 1999-33
UNITED STATES TAX COURT
JOSEPH W. EVANS, JR. AND MILDRED S. EVANS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1673-95. Filed February 2, 1999.
Joseph W. Evans, Jr. and Mildred S. Evans, pro sese.
Howard P. Levine, for respondent.
MEMORANDUM OPINION
DINAN, Special Trial Judge: This case is before the Court
on petitioners' Motion for An Award of Reasonable Litigation and
Administrative Costs pursuant to section 7430 and Rules 230, 231
and 232,1 filed April 11, 1997. Neither party requested a
1 Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the year in issue.
All Rule references are to the Tax Court Rules of Practice and
Procedure.
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