T.C. Memo. 2000-379 UNITED STATES TAX COURT PHILLIP A. O'BRYON AND CYNDIE W. O'BRYON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15704-98. Filed December 18, 2000. Frederick N. Widen and Randall S. Newman, for petitioners. Christopher A. Fisher, for respondent. MEMORANDUM OPINION PARR, Judge: This case is before the Court on petitioners' motion for recovery of attorney's fees and costs pursuant to section 74301 and Rules 230 through 232. 1References to sec. 7430 are to sec. 7430 of the Internal Revenue Code in effect for proceedings commenced after July 30, 1996. Unless otherwise indicated, other section references are (continued...)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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