Paul Frehe Enterprises, Inc. - Page 1

                                   106 T.C. No. 25                                    

                               UNITED STATES TAX COURT                                

                    PAUL FREHE ENTERPRISES, INC., Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 22080-91.             Filed June 13, 1996.                  

               Jack H. Kaufman, for petitioner.                                       
               Linda L. Conway and James J. Posedel, for respondent.                  

                    Petitioner moved for award of reasonable                          
               litigation costs in a so-called actuarial case.                        
               Held, respondent's position was substantially                          
               justified.  Held, further, petitioner's motion for                     
               award of reasonable litigation costs is denied.                        

               CLAPP, Judge:  This case is before us on petitioner's Motion           
          for Award of Reasonable Litigation Costs pursuant to section 7430           
          and Rules 230 through 232.                                                  

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