The Manchester Group and Subsidiaries, Formerly Torrey Enterprises, Inc., and Subsidiaries, Formerly Torrey Development Corporation and Subsidiaries - Page 8

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          under consideration by respondent's Appeals Office in San Diego.5           
          Therefore, in an effort to "avoid burning bridges", petitioners'            
          counsel intentionally delayed submitting a motion for litigation            
          costs until the eve of the expiration of the 90-day period that             
          typically leads to the finality of a stipulated decision.  See              
          secs. 7481(a)(1), 7483.                                                     

               A. Time and Manner of Making a Claim for Litigation Costs              
               Petitioners advance arguments in support of their view that            
          they are entitled, without first filing a motion to vacate                  
          decision, to file a motion for litigation costs at any time                 
          before the decision becomes final.  Thus, petitioners contend               
          that we must consider the merits of their Motion for Litigation             
          Costs without regard to their Motion for Leave.  We disagree for            
          the reasons discussed in our prior opinion.  Manchester Group v.            
          Commissioner, T.C. Memo. 1994-604, revd. on another issue 113               
          F.3d 1087 (9th Cir. 1997).  We hold, as before, that we will not            
          consider the merits of petitioners' Motion for Litigation Costs             

          5   The other dispute apparently involved another taxable year              
          in respect of which a 30-day letter had been issued.                        

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