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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