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LAVALLEE v. COMMISSIONER

Docket No. 1604-95.

73 T.C.M. 2594 (1997)

T.C. Memo. 1997-183

Roger L. and Patricia A. Lavallee v. Commissioner.

United States Tax Court.

Filed April 21, 1997.

Attorney(s) appearing for the Case

Roger L. and Patricia A. Lavallee, pro sese. James F. Kearney, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge:

Petitioners are seeking an award of reasonable administrative costs pursuant to section 7430(f)(2)1 and Rules 270-274.2

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. Petitioners resided in Jacksonville, Florida, when they filed their petition for administrative costs. During the years 1985, 1986, and...

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