- 12 -
or 1986. Accordingly, we shall follow our holding in Bayer v.
Commissioner, supra, and conclude that the applicable date from
which the COLA adjustment is to be made is October 1, 1981.
Accordingly, we find the amount of costs requested by
petitioners, after taking into account the modifications to which
the parties have agreed,6 is reasonable and award petitioners
administrative and litigation costs in the amount of $74,044.35.7
To reflect the foregoing,
An appropriate order
and decision will be entered.
6 The parties have agreed that the amount of costs claimed by
petitioners should be reduced by $3,555.85.
7 The amount awarded includes the costs related to
petitioners' motion. Where respondent's position justifies the
recovery of costs, any reasonable fees to recover those costs are
themselves recoverable. INS v. Jean, 496 U.S. 154, 162-166
(1990); Huffman v. Commissioner, 978 F.2d 1139, 1148-1149 (9th
Cir. 1992), affg. in part, revg. in part and remanding T.C. Memo.
1991-144; Powers v. Commissioner, 100 T.C. 457, 492 (1993).
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