The Brinson Company-Midwest, Inc., et al - Page 1

                                 T.C. Memo. 1996-28                                   


                               UNITED STATES TAX COURT                                


             THE BRINSON COMPANY-MIDWEST, INC., ET AL.,1 Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 26949-93, 26950-93,   Filed January 25, 1996.              
          26951-93.                                                                   


               William A. Neilson, for petitioners.                                   
               Kathleen O. Lier, for respondent.                                      


                                 MEMORANDUM OPINION                                   

               WRIGHT, Judge:  This matter is before the Court on                     
          petitioners' motion for award of reasonable litigation and                  



          1Cases of the following petitioners are consolidated                        
          herewith:  The Brinson Company, Inc., docket No. 26950-93; and              
          The Brinson Company-Texas, Inc., docket No. 26951-93.                       




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