Eugene P. Kremer - Page 1

                                  T.C. Memo. 2000-119                                   

                                UNITED STATES TAX COURT                                 

                           EUGENE P. KREMER, Petitioner v.                              
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 4916-99.                 Filed April 5, 2000.                 

               Benjamin C. Sanchez and Rebecca A. Walden, for petitioner.               
               Wendy Abkin, for respondent.                                             

                                  MEMORANDUM OPINION                                    
               GERBER, Judge:  Petitioner moved for an award of fees and                
          costs under section 7430.1  Petitioner alleges that he is the                 
          prevailing party, has exhausted administrative remedies, did not              
          unreasonably protract the administrative or court proceeding, and             

               1 Section references are to the Internal Revenue Code as                 
          amended and in effect for the period under consideration.                     

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