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