Darl N. and Bonnie S. Miller - Page 1

                                  T.C. Memo. 1999-55                                  

                               UNITED STATES TAX COURT                                

                     DARL N. AND BONNIE S. MILLER, Petitioners v.                     
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                     

              Docket No. 4420-97.                   Filed February 26, 1999.          

              David P. Leeper, for petitioners.                                       
              Gerald L. Brantley, for respondent.                                     

                                  MEMORANDUM OPINION                                  

              DINAN, Special Trial Judge:  This case is before the Court on           
         petitioners' motion for award of reasonable litigation costs                 
         pursuant to section 7430 and Rules 230, 231, and 232,1 filed                 
         October 1, 1997.  Petitioners did not request a hearing.  In his             
         notice of objection to petitioners' motion for costs, filed by               

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

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