Scott and Soraya Malowney - Page 1

                                 T.C. Memo. 2006-135                                  

                               UNITED STATES TAX COURT                                

                      SCOTT AND SORAYA MALOWNEY, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 19262-03.            Filed June 27, 2006.                   

               O. Christopher Meyers, for petitioners.                                
               William F. Castor, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               FOLEY, Judge:  This matter is before the Court on                      
          petitioners’ motion for litigation and administrative costs                 
          pursuant to section 74301 and Rule 231.  The Court held for                 

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

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