Robert C. McKee and Valery W. McKee - Page 1

                                 T.C. Memo. 2004-115                                  


                               UNITED STATES TAX COURT                                


                 ROBERT C. MCKEE AND VALERY W. MCKEE, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 4036-03.              Filed May 12, 2004.                   

               Donald L. Feurzeig, for petitioners.                                   
               Charlotte Mitchell, for respondent.                                    


                                 MEMORANDUM OPINION                                   

               MARVEL, Judge:  This case is before the Court on                       
          petitioners’ motion for reasonable litigation costs filed                   
          pursuant to section 7430 and Rule 231.  Unless otherwise                    
          indicated, all section references are to the Internal Revenue               









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