Dartmouth Clubs, Inc. - Page 1
















                                 T.C. Memo. 2000-167                                  


                               UNITED STATES TAX COURT                                


                        DARTMOUTH CLUBS, INC., Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13251-98.                     Filed May 22, 2000.           

               William F. Patten, for petitioner.                                     
               Ronald F. Hood and David N. Brodsky, for respondent.                   


                                 MEMORANDUM OPINION                                   

               PARR, Judge:  This case is before the Court on petitioner's            
          motion for reasonable litigation and administrative costs                   
          pursuant to section 74301 and Rules 230 through 232, filed                  

               1References to sec. 7430 in this opinion are to that section           
          of the Internal Revenue Code as amended by the Taxpayer Bill of             
          Rights 2 (TBOR 2), Pub. L. 104-168, secs. 701-704, 110 Stat.                
          1452, 1463-1464 (1996), which is effective with respect to                  
                                                             (continued...)           





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