T.C. Memo. 2007-131
UNITED STATES TAX COURT
GERARD AND AUDREY KATHLEEN HENNESSEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1032-01. Filed May 24, 2007.
W. Thomas Finley, Tammy S. Wood, and M. Seth Sosolik,
for petitioners.
Kathryn F. Patterson, Abbey B. Garber, and Adam L. Flick,
for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge: This matter is before the Court on
petitioners’ motion for award of reasonable administrative and
litigation costs, filed pursuant to section 7430 and Rules 230
through 233, and request for a hearing. Unless otherwise
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Last modified: November 10, 2007