Gary R. Davis - Page 1

                                T.C. Memo. 2005-202                                   

                               UNITED STATES TAX COURT                                

                            GARY R. DAVIS, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6343-04.             Filed August 24, 2005.                 

               Robert D. Grossman, Jr., for petitioner.                               
               Paul K. Voelker, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               LARO, Judge:  Petitioner moves the Court under section 7430            
          to award him litigation costs of $7,893.75.1  Respondent objects            
          to this motion, arguing:  (1) Petitioner did not exhaust his                

               1 Unless otherwise indicated, section references are to the            
          applicable versions of the Internal Revenue Code, and Rule                  
          references are to the Tax Court Rules of Practice and Procedure.            

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