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NGUYEN v. COMMISSIONER

 

Download the complete brief here: T.C. Memo. 2003-313

UNITED STATES TAX COURT

HUNG N. NGUYEN, Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 13563-01.
Filed November 12, 2003.

Bruce E. Gardner, for petitioner.
Roger W. Bracken, for respondent.

MEMORANDUM OPINION
Background
Discussion
A. Requirements for a Judgment Under Section 7430
B. Substantial Justification
C. Remaining Requirements of Section 7430
D. Conclusion

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