United States Tax Court October 24, 2000, No. 18760-97 (Corkrey v. Commissioner)

lead-opinion

Wells, Chief Judge:

The instant case involves petitioners’ claim for administrative costs of $5,377.22 pursuant to section 7430.1 Some of the facts have been stipulated and are so found. Petitioners resided in Nassau, New York, when they filed their petition.

FINDINGS OF FACT

During 1987 and 1988, petitioner Raymond P.