John S. Gibson, f.k.a. John S. Mactavish - Page 1

                                 T.C. Memo. 2001-74                                   

                               UNITED STATES TAX COURT                                

               JOHN S. GIBSON, f.k.a. JOHN S. MACTAVISH, Petitioner v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7628-98.                    Filed March 23, 2001.           

               Peter L. Milinkovich, for petitioner.                                  
               John C. Schmittdiel, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This case is before              
          the Court on petitioner’s Motion for Litigation and                         
          Administrative Costs filed pursuant to section 7430 and Rule 231.           
          All references to section 7430 are to that section as in effect             
          at the time the petition was filed.  Unless otherwise indicated,            
          all other section references are to the Internal Revenue Code in            

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