D. Sherman and Maxine M. Cox - Page 1


                                 T.C. Memo. 1996-103                                  

                               UNITED STATES TAX COURT                                

                    D. SHERMAN AND MAXINE M. COX, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 30187-91.               Filed March 6, 1996.                

               John W. Schwartz, Jr., for petitioners.                                
               Anthony Gasaway, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               GOLDBERG, Special Trial Judge:  This case is before the                
          Court on petitioners' motion for an award of reasonable                     
          litigation and administrative costs under section 7430.1  The               
          merits of the underlying case were decided in Cox v.                        
          Commissioner, T.C. Memo. 1993-326, filed July 22, 1993, and to              
          the extent necessary for the disposition of this motion, the                

          1    All section references are to the Internal Revenue Code for            
          the year in issue.  All Rule references are to the Tax Court                
          Rules of Practice and Procedure.                                            

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