T.C. Memo. 2002-232 UNITED STATES TAX COURT JOSEPH D. PARK AND MI JUNG PARK, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 13778-99, 13784-99, Filed September 18, 2002. 13789-99. Michael G. Little, for petitioners. William R. McCants, for respondent. MEMORANDUM OPINION FOLEY, Judge: This matter is before the Court on petitioners’ motion for award of reasonable litigation costs 1 Cases of the following petitioners are consolidated herewith: John N. Park, docket No. 13784-99; and David S. and Deborah Park, docket No. 13789-99. John N. Park, however, is not seeking litigation costs.Page: 1 2 3 4 5 6 Next
Last modified: May 25, 2011