Glen L. Wittstadt, Jr. and Lynne M. Wittstadt - Page 3

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               (2) whether the attorney's fees and other costs that                    
          petitioners seek to recover are reasonable in amount.4                       
               We consider these issues in the context of a case wherein               
          decision was originally entered essentially in respondent's favor            
          pursuant to a memorandum opinion of this Court, but such decision            
          was subsequently reversed on appeal.                                         
               Neither party requested an evidentiary hearing, and the                 
          Court concludes that such a hearing is not necessary for the                 
          proper disposition of petitioners' motion.  Rule 232(a)(3).  We              
          therefore decide the matter before us based on the record that               
          has been developed to date.                                                  
          I. Background                                                                
               Glenn L. Wittstadt, Jr. (petitioner) and Lynne M. Wittstadt             
          resided in Edgewood, Maryland, at the time that their petition               
          was filed with the Court.                                                    
               A. The Notice of Deficiency                                             
               By notice of deficiency dated March 11, 1993, respondent                
          determined a deficiency in petitioners' Federal income tax for               
          the taxable year 1989, as well as deficiencies in petitioners'               
          Federal excise taxes under sections 4973 and 4980A, in the total             
          amount of $89,740.84.  The linchpin for the deficiencies was                 
          respondent's determination that a distribution (the so-called                

               4    Respondent concedes that all but $150 of the costs                 
          incurred by petitioners constitute "reasonable litigation costs"             
          within the meaning of sec. 7430(c)(1).                                       

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