Estate of Alto B. Cervin, Deceased, Bennett W. Cervin, Executor, and Nita-Carol Cervin Miskovitch, Executor - Page 1

                                 T.C. Memo. 1998-176                                  


                               UNITED STATES TAX COURT                                


               ESTATE OF ALTO B. CERVIN, DECEASED, BENNETT W. CERVIN,                 
               EXECUTOR, AND NITA-CAROL CERVIN MISKOVITCH, EXECUTOR,                  
                  Petitioner v. COMMISSIONER OF INTERNAL REVENUE,                     
                                     Respondent                                       


               Docket No. 24773-92.              Filed May 12, 1998.                  


               Claude R. Wilson, Jr., for petitioner.                                 
               Barbara B. Walker, for respondent.                                     


                                 MEMORANDUM OPINION                                   
               COHEN, Chief Judge:  This case is before the Court on                  
          petitioner's motion for an award of litigation costs under                  
          section 7430, after remand by the Court of Appeals for the Fifth            
          Circuit.  Estate of Cervin v. Commissioner, 111 F.3d 1252 (5th              
          Cir. 1997), revg. and remanding T.C. Memo. 1994-550.  In view of            






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