Eugene J. Phillips and Barbara A. Phillips - Page 1

                                 T.C. Memo. 1997-402                                  

                               UNITED STATES TAX COURT                                

             EUGENE J. PHILLIPS AND BARBARA A. PHILLIPS, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8990-95.                Filed September 10, 1997.           

               Thomas J. Hall and Neil V. Birkhoff, for petitioners.                  
               John C. McDougal, for respondent.                                      

                                 MEMORANDUM OPINION                                   

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

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