Joseph F. and Camille T. Uddo - Page 1

                                 T.C. Memo. 1998-276                                   

                               UNITED STATES TAX COURT                                 

                    JOSEPH F. AND CAMILLE T. UDDO, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 16687-97.                    Filed July 29, 1998.            

               William A. Neilson and Joseph John Ecuyer III, for                      
               Linda K. West and Mary Beth Calkins, for respondent.                    

                                  MEMORANDUM OPINION                                   
               POWELL, Special Trial Judge:  This case is before the Court             
          on petitioners' motion for award of reasonable litigation and                
          administrative costs pursuant to section 7430 and Rules 230, 231,            
          and 232,1 filed March 24, 1998.  Neither party requested a                   

          1    Unless otherwise indicated, section references are to the               
          Internal Revenue Code in effect for the year in issue, and all               
          Rule references are to the Tax Court Rules of Practice and                   

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