Carolyn B. Cooper - Page 1

                                  T.C. Memo. 1999-6                                   

                               UNITED STATES TAX COURT                                

                          CAROLYN B. COOPER, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13858-97.                 Filed January 14, 1999.           

               Bruce Elwyn Gardner, for petitioner.                                   
               Wendy L. Wojewodzki, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               PAJAK, Special Trial Judge:  This case is before the Court             
          pursuant to petitioner's amended motion for award of reasonable             
          litigation costs under section 7430 and Rules 230 through 232.              
          Unless otherwise indicated, all section references are to the               
          Internal Revenue Code in effect for the year in issue.  However,            
          all references to section 7430 are to such section as in effect             

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