T.C. Memo. 2004-115 UNITED STATES TAX COURT ROBERT C. MCKEE AND VALERY W. MCKEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4036-03. Filed May 12, 2004. Donald L. Feurzeig, for petitioners. Charlotte Mitchell, for respondent. MEMORANDUM OPINION MARVEL, Judge: This case is before the Court on petitioners’ motion for reasonable litigation costs filed pursuant to section 7430 and Rule 231. Unless otherwise indicated, all section references are to the Internal RevenuePage: 1 2 3 4 5 6 7 8 9 10 Next
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