Joseph W. Evans, Jr. and Mildred S. Evans - Page 1

                                 T.C. Memo. 1999-33                                   

                               UNITED STATES TAX COURT                                

             JOSEPH W. EVANS, JR. AND  MILDRED S. EVANS, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1673-95.             Filed February 2, 1999.                

               Joseph W. Evans, Jr. and Mildred S. Evans, pro sese.                   
               Howard P. Levine, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               DINAN, Special Trial Judge:  This case is before the Court             
          on petitioners' Motion for An Award of Reasonable Litigation and            
          Administrative Costs pursuant to section 7430 and Rules 230, 231            
          and 232,1 filed April 11, 1997.  Neither party requested a                  

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

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