T.C. Memo. 1998-26
UNITED STATES TAX COURT
JOHN F. AND TRACY L. BARFORD, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 20514-91, 20515-91, Filed January 22, 1998.
20516-91, 20517-91,
20518-91.
Stephen T. Link, for petitioners.
Jillena A. Warner, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: This matter is before the Court
pursuant to petitioners' motions for award of reasonable
litigation costs under section 7430 and Rules 230 through 232.
1 Cases of the following petitioners are consolidated
herewith for purposes of trial, briefing, and opinion: Marcus R.
Messman, docket No. 20515-91; Davis W. Messman, docket No.
20516-91; Marcus R. Messman, docket No. 20517-91; and Stephen A.
Messman, docket No. 20518-91.
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