Richard Edwin and Eva Ruth Elder - Page 1

                                 T.C. Memo. 2007-281                                  

                               UNITED STATES TAX COURT                                

                  RICHARD EDWIN AND EVA RUTH ELDER, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7218-06.             Filed September 17, 2007.              

               Richard E. Elder, for petitioners.                                     
               Margaret A. Martin, for respondent.                                    

                                 MEMORANDUM OPINION                                   
               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on petitioners’ motion for an award of administrative             
          and litigation costs pursuant to section 7430 and Rule 231.1  For           
          the reasons discussed below, we shall deny petitioners’ motion.             

               1 Unless otherwise indicated, section references are to the            
          Internal Revenue Code in effect at relevant times, and all Rule             
          references are to the Tax Court Rules of Practice and Procedure.            

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Last modified: November 10, 2007