T.C. Memo. 2002-270 UNITED STATES TAX COURT CASEY A. ROGINIEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2328-01. Filed October 24, 2002. Marshall C. Sanders, for petitioner. Robert Taylor, for respondent. MEMORANDUM OPINION PAJAK, Special Trial Judge: This case is before the Court pursuant to petitioner’s motion for litigation costs under section 7430 and Rules 230 through 233. Unless otherwise indicated, all section references are to the Internal Revenue Code. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 Next
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