T.C. Memo. 2007-211 UNITED STATES TAX COURT WESTERN MANAGEMENT, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12686-99. Filed August 2, 2007. Robert E. Kovacevich and Richard W. Kochansky, for petitioner. Milton B. Blouke and Roger P. Law, for respondent. MEMORANDUM OPINION FOLEY, Judge: This matter is before the Court on petitioner’s motion for award of reasonable litigation costs pursuant to section 74301 and Rule 231. On June 3, 2003, this 1 Unless otherwise indicated, all section references are to (continued...)Page: 1 2 3 4 5 NextLast modified: November 10, 2007