T.C. Memo. 2000-294
UNITED STATES TAX COURT
TALMADGE AND REATHA SWANAGAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
TALMADGE SWANAGAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 10960-99, 10961-99. Filed September 20, 2000.
Wanda Kamphuis Zatopa, for petitioners.
Jennifer L. Nuding, for respondent.
MEMORANDUM OPINION
LARO, Judge: Petitioners move the Court under section 7430
to award them $1,656.25 in attorney’s fees and $89.20 in court
costs. Respondent objects thereto, arguing: (1) Petitioners did
not exhaust their administrative remedies, (2) respondent’s
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