Antonio and Joyce Rosario - Page 1

                                 T.C. Memo. 2002-247                                  

                               UNITED STATES TAX COURT                                

                  ANTONIO ROSARIO AND JOYCE ROSARIO, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1378-00.             Filed September 26, 2002.              

               Robert J. Fedor, for petitioners.                                      
               Katherine Lee Kosar, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  This case is before the Court on                      
          petitioners’ motion for award of administrative and litigation              
          costs pursuant to section 7430 and Rule 231.1  Neither party                

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the year in issue, and              
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.  All references to sec. 7430 are to that section as in           

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