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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 or
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