BOCA Construction, Inc. - Page 1

                                        T.C. Memo. 1995-534                                             

                                     UNITED STATES TAX COURT                                            

                            BOCA CONSTRUCTION, INC., Petitioner v.                                      
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 18570-92.      Filed November 13, 1995.                                    

                  Richard S. Lynch and John Kennedy Lynch, for petitioners.                             
                  Mario J. Fazio and J. Scott Broome, for respondent.                                   

                                        MEMORANDUM OPINION                                              
                  COLVIN, Judge:  This matter is before the Court on                                    
            petitioner's motion for award of administrative and litigation                              
            costs under section 7430 and Rule 231.                                                      
                  To prevail, petitioner must show that respondent's position                           
            in the underlying administrative and judicial proceeding was not                            

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