T.C. Memo. 2006-142 UNITED STATES TAX COURT JAMES O. JONDAHL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13385-02. Filed July 5, 2006. Jon J. Jensen, for petitioner. Inga C. Plucinski, for respondent. MEMORANDUM OPINION GOEKE, Judge: This matter is before the Court on petitioner’s Motion Requesting For Reasonable Litigation Costs under section 7430 and Rule 231.1 The issue is whether 1Unless otherwise indicated, all section references are to the Internal Revenue Code as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 Next
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