Robert B. Kemp, Jr. - Page 1

                                 T.C. Memo. 2005-40                                   

                               UNITED STATES TAX COURT                                

                         ROBERT B. KEMP, JR., Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 5794-98, 143-00.    Filed March 3, 2005.                   

               John P. Konvalinka, for petitioner.                                    
               Monica D. Armstrong, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               FOLEY, Judge:  This matter is before the Court on                      
          petitioner’s Motion to Recover Reasonable Litigation Costs                  
          pursuant to section 7430 and Rule 231.1  This Court ruled in                

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code in effect for the years in issue, and             
          all Rule references are to the Tax Court Rules of Practice and              

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