T.C. Memo. 2000-243
UNITED STATES TAX COURT
ROBERT L. AND JOANNE TAMMARO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22972-97. Filed August 7, 2000.
Robert L. Tammaro, pro se.
Michael D. Baker, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This matter is before the Court
on the motion filed by petitioner Robert L. Tammaro (petitioner)1
1 Although the petition in this case was filed by both
Robert L. and Joanne Tammaro, only Robert L. Tammaro requests an
award of administrative and litigation costs.
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