T.C. Memo. 2006-28
UNITED STATES TAX COURT
DANIEL R. ALLEMEIER, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 19320-03. Filed February 16, 2006.
Daniel R. Allemeier, Jr., pro se.
Hans F. Famularo and Loren B. Mark, for respondent.
SUPPLEMENTAL MEMORANDUM OPINION
KROUPA, Judge: This matter is before the Court on
petitioner’s motion for litigation fees and costs pursuant to
*This opinion supplements our prior Memorandum Opinion,
Allemeier v. Commissioner, T.C. Memo. 2005-207.
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