Nellwyn A. Buck - Page 1

                                 T.C. Memo. 1996-494                                  

                               UNITED STATES TAX COURT                                

                           NELLWYN A. BUCK, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 11766-95.                 Filed November 4, 1996.                

               Jeffrey A. Dickstein, for petitioner.                                  
          Michael J. O'Brien, for respondent.                                         

                                 MEMORANDUM OPINION                                   
               ARMEN, Special Trial Judge:  This case is before the Court             
          on petitioner's motion to recover administrative and litigation             
          costs1 pursuant to section 7430 and Rule 231.2                              

          1 Although petitioner's motion is styled "Motion for                        
          Litigation Costs", we are satisfied that petitioner intended to             
          move for an award of administrative costs as well as litigation             
          2 Unless otherwise indicated, all section references are to                 
          the Internal Revenue Code in effect for the taxable year in                 
          issue; however, all references to sec. 7430 are to the Internal             
          Revenue Code in effect at the time that the petition was filed.             

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