Talmadge and Reatha Swanagan - Page 1
















                                 T.C. Memo. 2000-294                                  


                               UNITED STATES TAX COURT                                


                    TALMADGE AND REATHA SWANAGAN, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                          TALMADGE SWANAGAN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 10960-99, 10961-99.  Filed September 20, 2000.             



               Wanda Kamphuis Zatopa, for petitioners.                                
               Jennifer L. Nuding, for respondent.                                    


                                 MEMORANDUM OPINION                                   

               LARO, Judge:  Petitioners move the Court under section 7430            
          to award them $1,656.25 in attorney’s fees and $89.20 in court              
          costs.  Respondent objects thereto, arguing:  (1) Petitioners did           
          not exhaust their administrative remedies, (2) respondent’s                 





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