T.C. Memo. 2000-119 UNITED STATES TAX COURT EUGENE P. KREMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4916-99. Filed April 5, 2000. Benjamin C. Sanchez and Rebecca A. Walden, for petitioner. Wendy Abkin, for respondent. MEMORANDUM OPINION GERBER, Judge: Petitioner moved for an award of fees and costs under section 7430.1 Petitioner alleges that he is the prevailing party, has exhausted administrative remedies, did not unreasonably protract the administrative or court proceeding, and 1 Section references are to the Internal Revenue Code as amended and in effect for the period under consideration.Page: 1 2 3 4 5 6 7 Next
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