Larry L. Beeler and Cynthia J. Beeler - Page 1

                                 T.C. Memo. 1998-44                                   

                               UNITED STATES TAX COURT                                

                LARRY L. BEELER AND CYNTHIA J. BEELER, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16052-94.              Filed February 5, 1998.              

               J. Paul Raymond, for petitioners.                                      
               Judith C. Winkler, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               COLVIN, Judge:  This case is before the Court on petitioners'          
          motion for an award of administrative and litigation costs, as              
          amended and supplemented, under section 7430 and Rule 231.                  
               The parties have submitted affidavits and memoranda                    
          supporting their positions.  We decide the motion based on the              

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