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 Procedure.Page: 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007