Phillip A. O'Bryon and Cyndie W. O'Bryon - Page 1
















                                 T.C. Memo. 2000-379                                  


                               UNITED STATES TAX COURT                                


              PHILLIP A. O'BRYON AND CYNDIE W. O'BRYON, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15704-98.                Filed December 18, 2000.           

               Frederick N. Widen and Randall S. Newman, for petitioners.             
               Christopher A. Fisher, for respondent.                                 


                                 MEMORANDUM OPINION                                   

               PARR, Judge:  This case is before the Court on petitioners'            
          motion for recovery of attorney's fees and costs pursuant to                
          section 74301 and Rules 230 through 232.                                    

               1References to sec. 7430 are to sec. 7430 of the Internal              
          Revenue Code in effect for proceedings commenced after July 30,             
          1996.  Unless otherwise indicated, other section references are             
                                                             (continued...)           






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