T.C. Memo. 2006-85 UNITED STATES TAX COURT CASPIAN CONSULTING GROUP, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18124-03. Filed April 25, 2006. William E. Taggart, Jr., for petitioner. Patricia Montero, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: This case is before the Court on petitioner’s motion for award of litigation costs and related costs pursuant to section 7430 and Rule 231.1 We see no reason 1 All references to sec. 7430 are to that section of the Internal Revenue Code as in effect at the time the petition was filed, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 Next
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