John F. and Tracy L. Barford, et al. - Page 1

                                 T.C. Memo. 1998-26                                   


                               UNITED STATES TAX COURT                                


                JOHN F. AND TRACY L. BARFORD, ET AL.,1 Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 20514-91, 20515-91,      Filed January 22, 1998.           
          20516-91, 20517-91,                                                         
                    20518-91.                                                         
               Stephen T. Link, for petitioners.                                      
               Jillena A. Warner, for respondent.                                     


                                 MEMORANDUM OPINION                                   
               PAJAK, Special Trial Judge:  This matter is before the Court           
          pursuant to petitioners' motions for award of reasonable                    
          litigation costs under section 7430 and Rules 230 through 232.              

               1     Cases of the following petitioners are consolidated              
          herewith for purposes of trial, briefing, and opinion:  Marcus R.           
          Messman, docket No. 20515-91;  Davis W. Messman, docket No.                 
          20516-91; Marcus R. Messman, docket No. 20517-91; and Stephen A.            
          Messman, docket No. 20518-91.                                               




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