Reese B. Belshee, Jr. and Betty J. Belshee - Page 1

                                 T.C. Memo. 1999-380                                  

                               UNITED STATES TAX COURT                                

               REESE B. BELSHEE, JR. AND BETTY J. BELSHEE, Petitioners                
                   v. COMMISSIONER OF INTERNAL REVENUE, Respondent                    

               Docket No. 2912-99.                 Filed November 17, 1999.           

               D. Alden Newland, for petitioners.                                     
               William J. Gregg, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on respondent’s motion to dismiss for failure to state            
          a claim upon which relief can be granted.  The issue for decision           
          is whether petitioners have stated a claim for administrative               
          costs pursuant to section 7430(c)(2).  As explained in detail               

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