Michael H. Johnson and Patricia E. Johnson - Page 1

                                 T.C. Memo. 1999-127                                  

                               UNITED STATES TAX COURT                                

             MICHAEL H. JOHNSON AND PATRICIA E. JOHNSON, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 23702-96.                   Filed April 16, 1999.           

               Terry B. Bates, Brian J. Seery, and Robert A. Olson, for               
               Steven M. Roth, for respondent.                                        

                                 MEMORANDUM OPINION                                   
               VASQUEZ, Judge:  This case is before the Court on                      
          petitioners' motion for award of litigation and administrative              
          costs and attorney's fees pursuant to section 7430 and Rule 231.1           
          We see no reason for an evidentiary hearing on this matter.  See            

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, and all Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      

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