T.C. Summary Opinion 2001-26
UNITED STATES TAX COURT
NADEEM CHOWDHURY AND BRENDA S. GARTH CHOWDHURY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11683-99S. Filed March 9, 2001.
Nadeem Chowdhury and Brenda Chowdhury, pro sese.
Gerald L. Brantley and Silvia M. Rheinbolt, for respondent.
PAJAK, Special Trial Judge: This case was heard pursuant to
section 7463. Unless otherwise indicated, all section references
are to the Internal Revenue Code in effect for the year in issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
This case is before the Court pursuant to petitioners'
motion for litigation costs under section 7430 and Rules 230
through 233. Petitioner claimed $3,920 of litigation costs based
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011