Dennis and Nancy Flynn - Page 1

                                T.C. Memo. 2005-8                                     


                               UNITED STATES TAX COURT                                


                       DENNIS AND NANCY FLYNN, Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7071-03.             Filed January 24, 2005.                

               Ned Leiba, for petitioners.                                            
               Lorraine Y. Wu, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  This case is before the Court on                       
          petitioners’ claim for administrative costs under section 7430              
          and Rule 231.1                                                              



               1  Unless otherwise specified, section references are to the           
          Internal Revenue Code as amended, and Rule references are to the            
          Tax Court Rules of Practice and Procedure.                                  





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