T.C. Memo. 1999-60 UNITED STATES TAX COURT EDDIE MILLS, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6696-96. Filed March 3, 1999. Mary Ann Maxson, for petitioner. Elaine L. Sierra and Thomas G. Schlier, for respondent. MEMORANDUM OPINION DEAN, Special Trial Judge: This matter is before the Court on petitioner's motion for award of reasonable litigation and administrative costs under section 74301 and Rules 230, 231, and 232. 1 Unless otherwise indicated, all section references are to the Internal Revenue Code as amended. 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 13 14 15 16 17 18 19 20 Next
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