Phillip Lee and Carolyn F. Allen - Page 1

                                 T.C. Memo. 1999-118                                  

                               UNITED STATES TAX COURT                                

               PHILLIP LEE ALLEN AND CAROLYN F. ALLEN, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 243-97.                      Filed April 6, 1999.           

               Jeri Gartside and Joseph Mudd, for petitioners.                        
               Andrew Lee, for respondent.                                            

                                 MEMORANDUM OPINION                                   
               GERBER, Judge:  Petitioners, by motion under section 7430              
          and Rule 231,1 seek the award of litigation costs incurred in               
          this controversy where they have shown that respondent’s                    

               1  Unless otherwise stated, all section references are to              
          the Internal Revenue Code in effect for the taxable years in                
          issue, and all Rule references are to the Tax Court Rules of                
          Practice and Procedure.                                                     

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