James H. Swanson and Josephine A. Swanson - Page 15

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               Following a conference call with the parties on March 20,              
          1995, the parties were ordered to file a stipulation of facts               
          with respect to items of net worth reported by petitioners on               
          attachment II of their amendment to motion.  They were further              
          ordered to file a stipulation of facts regarding the issue of               
          attorney's fees paid or incurred by petitioners.  If the parties            
          could not stipulate facts with respect to either issue, they were           
          ordered to file a status report with the Court on or before                 
          May 1, 1995.                                                                
               On May 1, 1995, the parties participated in a conference               
          call, during which they agreed to stipulate certain items of net            
          worth reported on attachment II of petitioners' amendment to                
          motion.  The parties also agreed to stipulate that petitioners              
          paid or incurred fees in this matter.  The parties disagreed,               
          however, as to the proper method for determining the acquisition            
          cost of specific items on attachment II of petitioners' amendment           
          to motion.  With respect to these items, the parties were ordered           
          to file, on or before June 1, 1995, simultaneous memoranda of               
          law, and, on or before July 3, 1995, answering memoranda of law.            
          B. Discussion                                                               
               As an initial matter, we reject respondent's argument that             
          it was improper for us to have vacated the decision of                      
          February 9, 1994, thereby allowing petitioners to file their                
          motion for award of reasonable litigation costs.  This Court may,           
          in its sound discretion, set aside a decision that has not yet              




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