T.C. Memo. 1997-366
UNITED STATES TAX COURT
ESTATE OF LEON SPEAR, DECEASED, JEANNETTE SPEAR,
HARVEY SPEAR, AND ROBIN SPEAR, ADMINISTRATORS,
AND JEANNETTE SPEAR, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3276-87. Filed August 11, 1997.
Barry A. Furman, for petitioners.
Ruth M. Spadaro and James C. Fee, Jr., for respondent.
MEMORANDUM OPINION
COLVIN, Judge: This case is before the Court on
petitioners' motion for award of administrative and litigation
costs under section 7430 and Rule 231.1
1 We have previously issued opinions in this case at T.C.
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