T.C. Memo. 2003-159
UNITED STATES TAX COURT
DALLAS R. HALL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10308-01. Filed May 29, 2003.
Dallas R. Hall, pro se.
Kelley A. Blaine, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioner moves the Court for an award of
administrative costs under section 7430(a)(1). We decide whether
he is entitled to an award of any of those costs. We hold he is
not. Section references are to the applicable versions of the
Internal Revenue Code.
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