Bryan J. Brennan and Kathryn J. Brennan, a/k/a/ Kathryn J. Law - Page 1

                                 T.C. Memo. 1997-60                                   

                               UNITED STATES TAX COURT                                

           BRYAN J. BRENNAN and KATHRYN J. BRENNAN,a.k.a. KATHRYN J. LAW,             
          Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent                 

               Docket No 24167-95.                 February 3, 1997.                  

               W. Curtis Elliott, Jr., for petitioners.                               
               David A. Winsten, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               FAY, Judge:  This case is before the Court on petitioners'             
          motion for award of reasonable litigation costs pursuant to                 
          section 74301 and Rules 230 through 232, filed June 10, 1996.               

          1All section references are to the Internal Revenue Code in                 
          effect for the years in issue, and all Rule references are to the           
          Tax Court Rules of Practice and Procedure, unless otherwise                 

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