Jennifer L. Rusley - Page 1
















                                  T.C. Memo. 2003-2                                   


                               UNITED STATES TAX COURT                                


                          JENNIFER L. RUSLEY, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6599-01.              Filed January 7, 2003.                

               Jennifer L. Rusley, pro se.                                            
               William W. Kiessling, for respondent.                                  


                                 MEMORANDUM OPINION                                   

               WOLFE, Special Trial Judge:  This matter is before the Court           
          on petitioner’s motion for an award of administrative costs,                
          filed pursuant to section 7430 and Rules 230 through 233.  Unless           
          otherwise indicated, all section references are to the Internal             
          Revenue Code in effect at relevant times, and all Rule references           
          are to the Tax Court Rules of Practice and Procedure.                       






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

Last modified: May 25, 2011