Memorandum Opinion
JACOBS, Judge:
This matter is before the Court on petitioner's supplemental motion for litigation and administrative costs, pursuant to Rule 231 and section 7430, and petitioner's motion to strike portions of respondent's objection to petitioner's supplemental motion for litigation and administrative costs, pursuant to Rule 52. Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure, and all...
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