Morton and Anne Kwestel - Page 1

                                 T.C. Memo. 2007-135                                  

                               UNITED STATES TAX COURT                                

                       MORTON AND ANNE KWESTEL, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8888-05.              Filed May 30, 2007.                   

               Morton and Anne Kwestel, pro sese.                                     
               Joseph J. Boylan, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               SWIFT, Judge:  Petitioners seek administrative costs under             
          Rule 271 and section 7430(f)(2).                                            
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect at all relevant times, and              
          all Rule references are to the Tax Court Rules of Practice and              

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Last modified: November 10, 2007