D. Sherman and Maxine M. Cox - Page 11

                                         11                                           
               Accordingly, we conclude that the position of respondent was           
          substantially justified.  Thus, petitioners are not entitled to             
          administrative or litigation costs under section 7430.                      
          Petitioners' motion will be denied.                                         
                                                       An appropriate order           
                                                  will be issued.                     





































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