Michael and Tanya Neylan, (2006)

United States Tax Court

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Michael and Tanya Neylan, (2006)

T.C. Memo. 2006-222

UNITED STATES TAX COURT MICHAEL AND TANYA NEYLAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16443-05. Filed October 23, 2006.

Lowell E. Mann, for petitioners. David A. Breen, for respondent.

MEMORANDUM OPINION WELLS, Judge: The instant matter is before the Court on petitioners' motion for reasonable administrative and litigati...

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