Leon L. Sicard and Eleanor Sicard - Page 1

                                 T.C. Memo. 1996-476                                  

                               UNITED STATES TAX COURT                                

                  LEON L. SICARD AND ELEANOR SICARD, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11870-93.                 Filed October 22, 1996.           

               Jonathan B. Dubitzky and Jesse M. Fried, for petitioners.              
               David M. Brodsky and Madlyn B. Coyne, for respondent.                  

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WELLS, Judge: The instant matter is before us on                       
          petitioners' motion for reasonable administrative and litigation            
          costs pursuant to section 7430 and Rule 231.  Unless otherwise              
          noted, all section references are to the Internal Revenue Code              
          (Code) in effect at the relevant times, and all Rule references             

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