Memorandum Opinion
PARKER, Judge:
Petitioners have filed a Motion for Award of Reasonable Administrative and Litigation Costs pursuant to section 7430 and Rule 231. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the relevant years, and all Rule references are to the Tax Court Rules of Practice and Procedure.
The issue for decision is whether petitioners Neville F. Bothwell and Ila D. Bothwell (husband...
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