- 4 - Settled Issues. Respondent filed a response to petitioner's motion for costs on March 3, 1997, pursuant to the Court's Order. No hearing has been requested, and none is necessary. Rule 232(a)(3). The issues for decision are whether petitioner qualifies as a "prevailing party" for purposes of section 7430 and, if so, whether the administrative and litigation costs petitioner seeks are reasonable, and whether petitioner has unreasonably protracted the administrative or court proceedings. Background The following facts are based on the entire record, including the affidavits and exhibits submitted by the parties with respect to the motion for costs, the parties' pleadings, their stipulated settlement, various other motions, and supporting documents. Petitioner was incorporated in 1984 to assist in managing the business activities and assets of John Ohanesian (Ohanesian) that he had received upon the dissolution of a previous partnership. Margaret Gehan (Margaret) is the president, and Glenn M. Gehan (Mike) is the vice president, of petitioner. Margaret was MMC's sole shareholder during all relevant times. The relationship between petitioner and the Ohanesian family was not defined by written agreements until 1987. These agreements provided that petitioner was to provide management orPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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