- 17 -
position substantially justified. Pierce v. Underwood, 487 U.S.
552 (1988); Powers v. Commissioner, 100 T.C. 457, 472 (1993).
3. Conclusion
We conclude that respondent's position was not substantially
justified when respondent issued the notice of deficiency or
filed the answer.
To reflect the foregoing,
An order will be
issued granting petitioner's
motion for an award of
litigation costs.
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