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.
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