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have not carried their burden of demonstrating that the position
of the United States was not substantially justified. Given the
facts available to respondent as of the time period applicable
under section 7430(c)(7) in respect of each proceeding, legal
precedent did substantially support that position. Consequently,
it is not necessary for us to consider the reasonableness of the
costs claimed by petitioners. Accordingly, petitioners' motion
is denied.
To reflect the foregoing,
Appropriate orders and
decisions will be entered.
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Last modified: May 25, 2011