PRABHAKAR v. COMMISSIONER

Dkt. No. 23321-04.

91 T.C.M. 1309 (2006)

T.C. Memo. 2006-137

Rajesh Prabhakar v. Commissioner.

United States Tax Court.

June 27, 2006.


Attorney(s) appearing for the Case

Rajesh Prabhakar, pro se;

Laura A. McKenna, for respondent.


MEMORANDUM OPINION

FOLEY, Judge:

This matter is before the Court on petitioner's motion for award of reasonable litigation and administrative costs pursuant to section 74301 and Rule 231. On September 26, 2005, this Court entered a decision, pursuant to a signed decision document, in favor of petitioner.

Background

Petitioner timely filed his 2002 Federal income tax return. On this return, petitioner...

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