T.C. Memo. 2005-147 UNITED STATES TAX COURT DORENE BULGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3829-03.. Filed June 20, 2005. Terri A. Merriam, Wendy S. Pearson, and Jennifer A. Gellner, for petitioner. Robert V. Boeshaar and Julie L. Payne, for respondent. MEMORANDUM OPINION MARVEL, Judge: This case is before the Court on petitioner’s motion for litigation and administrative costs (motion) filed pursuant to section 7430 and Rule 231.1 1Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at the time petitioner filed (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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