Casey A. Roginiel - Page 1
















                                 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.                                                              






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