ABC Rentals of San Antonio, Inc., et al. - Page 1

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                                 T.C. Memo. 2000-47                                   


                               UNITED STATES TAX COURT                                


              ABC RENTALS OF SAN ANTONIO, INC., ET AL.,1 Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 20689-91, 20690-91,     Filed February 10, 2000.           
                         20691-91.                                                    


               John R. Gerdes, for petitioners.                                       
               Edith F. Moates, for respondent.                                       


                                 MEMORANDUM OPINION                                   

                    HAMBLEN, Judge:  This matter is before the Court on               
          petitioners’ motion for award of litigation and administrative              


               1Cases of the following petitioners are consolidated                   
          herewith: David R. Peters and Diana L. Peters, docket No. 20690-            
          91; and John P. Parsons and Melba R. Parsons, docket No. 20691-             
          91.