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described above, the Court holds that petitioner is not entitled
to litigation costs for the 1989 case.
As the Court has decided that respondent's position was
substantially justified in both the administrative and Court
proceedings for both years, it is not necessary for the Court to
decide whether petitioner unreasonably protracted the proceedings
and the amount of petitioner's administrative and litigation
costs. Petitioner's motions, therefore, will be denied.
Appropriate orders and
decisions will be entered.
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Last modified: May 25, 2011