T.C. Memo. 2006-103 UNITED STATES TAX COURT BRADLEY K. MORRISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18140-03. Filed May 15, 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 amended and in effect, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 Next
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