Frederick M. and Cheryl A. Prouty - Page 1

                                 T.C. Memo. 2002-175                                  

                               UNITED STATES TAX COURT                                

                  FREDERICK M. AND CHERYL A. PROUTY, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6020-01.              Filed July 24, 2002.                  

               Frederick M. and Cheryl A. Prouty, pro sese.                           
               William W. Kiessling, for respondent.                                  

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               DEAN, Special Trial Judge:  This case is before the Court on           
          petitioners' Motion for Administrative Costs filed pursuant to              
          section 7430 and Rule 231.  All references to section 7430 are to           
          such section as in effect at the time the petition was filed.               
          Unless otherwise specified, all other section references are to             
          the Internal Revenue Code in effect for the year in issue, and              

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011