Robert Schwartz and Diane Schwartz - Page 1

                                 T.C. Memo. 2004-193                                  

                               UNITED STATES TAX COURT                                

                 ROBERT SCHWARTZ AND DIANE SCHWARTZ, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13248-00.             Filed August 26, 2004.                

               Ira B. Stechel, for petitioners.                                       
               Peggy J. Gartenbaum, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  This case is before the Court on                      
          petitioners’ motion for award of reasonable litigation costs                
          pursuant to section 7430 and Rule 231.1  We see no reason for an            

               1  All references to sec. 7430 are to that section of the              
          Internal Revenue Code as in effect at the time the petition was             
          filed, and all Rule references are to the Tax Court Rules of                
          Practice and Procedure.                                                     

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