T.C. Memo. 2006-223 UNITED STATES TAX COURT KEVIN A. GOON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16474-05. Filed October 23, 2006. Lowell E. Mann, for petitioner. David A. Breen, for respondent. MEMORANDUM OPINION WELLS, Judge: The instant matter is before the Court on petitioner’s motion for reasonable administrative and litigation costs1 pursuant to Rule 2312 and section 7430. The issue we must 1Although petitioner titled the instant motion “MOTION FOR AWARD OF REASONABLE ADMINISTRATIVE COSTS”, the attached list of (continued...)Page: 1 2 3 4 5 6 Next
Last modified: May 25, 2011