Victor & Judith A. Grigoraci - Page 1

                                   122 T.C. No. 14                                    

                               UNITED STATES TAX COURT                                

                    VICTOR & JUDITH A. GRIGORACI, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8784-01.             Filed March 25, 2004.                  

                    Ps sought redetermination under sec. 6213, I.R.C., of             
               a deficiency for tax on self-employment income from a                  
               partnership in which H was an indirect partner.  Following             
               Grigoraci v. Commissioner, T.C. Memo. 2002-202 (Grigoraci              
               I), which involved a similar issue for Ps’ earlier tax year,           
               this Court dismissed the instant case for lack of                      
               jurisdiction.  Ps seek reasonable litigation and                       
               administrative costs allegedly incurred in Grigoraci I as              
               well as in the instant proceeding.  Ps also seek punitive              
               damages against R.                                                     
                    Held:  Pursuant to sec. 7430, I.R.C., we cannot in this           
               proceeding award Ps litigation and administrative costs                
               incurred in connection with the proceedings in Grigoraci I.            
               Held, further, Ps have failed to establish that they                   
               incurred litigation and administrative costs in this                   
               proceeding apart from a $60 filing fee.  Held, further, this           
               Court lacks jurisdiction to award punitive damages against             

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