Girish and Nalini G. Patel - Page 1

                                 T.C. Memo. 1998-306                                  

                               UNITED STATES TAX COURT                                

                     GIRISH AND NALINI G. PATEL, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 5033-97.                   Filed August 24, 1998.                

          Girish and Nalini G. Patel, pro sese.                                       
          David B. Mora, for respondent.                                              

                                 MEMORANDUM OPINION                                   
               GOLDBERG, Special Trial Judge:  This case is before the                
          Court on petitioners' motion for an award of reasonable                     
          litigation costs under section 7430.  Unless otherwise indicated,           
          all section references are to the Internal Revenue Code of 1986,            
          as amended and in effect for the year in issue.  All Rule                   
          references are to the Tax Court Rules of Practice and Procedure.            

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