William C. and Elaine Gaskins - Page 1

                                 T.C. Memo. 1996-268                                  


                               UNITED STATES TAX COURT                                


                    WILLIAM C. AND ELAINE GASKINS, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                PASQUALE T. QUINN AND SABINA A. QUINN, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 8509-91, 8539-91.           Filed June 11, 1996.           


               James J. Riley, for petitioners.                                       
               Keith L. Gorman, for respondent.                                       


                                 MEMORANDUM OPINION                                   

               PARKER, Judge:  This consolidated case is before the Court             
          on petitioners' motion for litigation costs, pursuant to section            
          7430 and Rules 230 through 232.  Unless otherwise indicated, all            
          section references are to the Internal Revenue Code in effect for           






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