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position in this proceeding was substantially justified, (3)
petitioners generally have not established that they paid the
requested costs, and (4) some of the requested costs are
unreasonable.
We ordered the parties to file with the Court a joint
statement setting forth the disputed and undisputed facts
relevant to the subject motion. Following our receipt of that
statement, we now decide whether we shall grant the motion. We
shall deny it. Unless otherwise indicated, section references
are to the Internal Revenue Code in effect for the relevant
years, and Rule references are to the Tax Court Rules of Practice
and Procedure.
Background1
Petitioners were husband and wife during the subject years,
and they resided in Maywood, Illinois, when we filed their
petitions. They filed a 1994 Federal income tax return using the
filing status of “Married filing joint return”. Talmadge
Swanagan (petitioner) filed a 1995 Federal income tax return
using the filing status of “Married filing separate return”.
1 We have found the facts set forth herein from the parties’
statement of undisputed facts. Although the parties have listed
on that statement some disputed facts, we need not resolve the
parties disagreements as to those disputed facts. The undisputed
facts set forth a sufficient foundation on which we may and do
decide petitioners’ motion.
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