Patricia P. Kean - Page 2

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                    Held:  R’s position that the payments made by H to                
               W were not deductible by H as alimony paid was                         
               substantially justified, within the meaning of sec.                    
               7430(c)(4)(B)(i), I.R.C.  H is not entitled to recover                 
               litigation costs.                                                      

               Alan R. Adler, for petitioner in docket No. 8966-00.                   
               Jeffrey M. Garrod and Eugenia Yudanin, for petitioner in               
          docket No. 9144-00.                                                         
               Joseph J. Boylan, for respondent.                                      

                           SUPPLEMENTAL MEMORANDUM OPINION                            

               NIMS, Judge:  This matter is before the Court on petitioner            
          Robert W. Kean III’s Motion for Award of Reasonable Litigation              
          Costs, pursuant to section 7430 and Rule 231.  Respondent                   
          objects.  Unless otherwise indicated, all section references are            
          to the Internal Revenue Code in effect at all relevant times, and           
          all Rule references are to the Tax Court Rules of Practice and              
               Petitioner Robert W. Kean III (Mr. Kean) seeks to recover              
          litigation costs in the amount of $54,012.63 incurred in                    
          connection with respondent’s determination of deficiencies with             
          respect to his Federal income tax liabilities for his 1995 and              
          1996 taxable years.  The issues for decision are whether the                
          position of the United States in the judicial proceeding was                
          substantially justified for the purposes of section 7430, and if            

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