T.C. Memo. 1995-564
UNITED STATES TAX COURT
HENRY P. AND DARLENE C. BRANTLEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10128-94. Filed November 28, 1995.
William J. Irvin and Stephen Gregory Reardon, for petitioners.
Scott Anderson, John C. Donovan, and Thomas D. Moffitt, for
respondent.
MEMORANDUM OPINION
JACOBS, Judge: This matter is before the Court on
petitioners' Motion for Litigation and Administrative Costs
pursuant to section 7430 and Rule 231. All section references are
to the Internal Revenue Code in effect for the matter under
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