Earl M. Hasbrouck and Donna M. Hasbrouck - Page 2

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          relevant period.  Rule references are to the Tax Court Rules of             
          Practice and Procedure.                                                     
               This case is before the Court on petitioners’ motion for               
          litigation and administrative costs pursuant to section 74301 and           
          Rule 231.                                                                   
               In a notice of deficiency issued on February 29, 1996,                 
          respondent determined deficiencies in petitioners’ 1990, 1992,              
          and 1994 Federal income taxes in the amounts of $307, $818, and             
          $1,215, respectively.                                                       
               The petition was filed on May 31, 1996, and on July 26,                
          1996, respondent's answer was filed.  On November 27, 1996, a               
          stipulated decision was entered in which the parties agreed there           
          were no deficiencies in Federal income taxes for any of the years           
          in issue.  Petitioners thereafter filed the motion here under               
          consideration seeking an award of litigation and administrative             
          costs in the amount of $7,775.81 (of which $4,006.39 is                     
          attributable to their own time).  The stipulated decision                   
          was vacated and filed as a Stipulation of Settled Issues on                 
          December 16, 1996.  Respondent's response to the motion was                 



               1 References to sec. 7430 are to that section as amended by            
          sec. 1551 of the Tax Reform Act of 1986, Pub. L. 99-514, 100                
          Stat. 2085, 2752 (effective for proceedings commenced after Dec.            
          31, 1985) and by sec. 6239(a) of the Technical and Miscellaneous            
          Revenue Act of 1988, Pub. L. 100-647, 102 Stat. 3342, 3743                  
          (effective with respect to proceedings commenced after Nov. 10,             
          1988).                                                                      




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