T.C. Memo. 2001-144
UNITED STATES TAX COURT
GREG McINTOSH AND SHEILA R. McINTOSH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15076-99. Filed June 19, 2001.
Greg McIntosh and Sheila R. McIntosh, pro sese.
Paul L. Dixon, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge: This case is before the Court on
petitioners' Motion for Award of Administrative and Litigation
Costs filed pursuant to section 7430 and Rule 231. All
references to section 7430 are to that section as in effect at
the time the petition was filed. Unless otherwise stated, all
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011