T.C. Memo. 2005-42
UNITED STATES TAX COURT
MARDI RUSTAM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3316-04L. Filed March 7, 2005.
Stephen M. Lopez, for petitioner.
John D. Faucher, for respondent.
MEMORANDUM OPINION
WELLS, Judge: This case is before the Court on respondent’s
motion to dismiss for lack of jurisdiction and petitioner’s
motion for award of reasonable litigation costs.1 Unless
otherwise noted, all section references are to the Internal
1The parties appeared via video conference from Los Angeles,
Cal., presenting oral arguments on the instant motions to the
Court sitting in Washington, D.C.
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