Garry F. Bettencourt and Phyllis C. Bettencourt - Page 1

                                  T.C. Memo. 1999-8                                   

                               UNITED STATES TAX COURT                                

           GARRY F. BETTENCOURT AND PHYLLIS C. BETTENCOURT, Petitioners v.            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 7950-96, 17884-96.    Filed January 19, 1999.              

               Donald H. Read, for petitioners.                                       
               Daniel J. Parent, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               DINAN, Special Trial Judge:  These cases are before the                
          Court on petitioners' motions for litigation and administrative             
          costs pursuant to section 7430 and Rules 230, 231 and 232,1 filed           

          1         Unless otherwise indicated, all section references are            
          to the Internal Revenue Code in effect for the years 1993 and               
          1994.  All Rule references are to the Tax Court Rules of Practice           
          and Procedure.                                                              

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