The Manchester Group and Subsidiaries, Formerly Torrey Enterprises, Inc., and Subsidiaries, Formerly Torrey Development Corporation and Subsidiaries - Page 12

                                         - 12 -                                       

          mailed the settlement document to petitioners' counsel for his              
          review and signature, if not sooner, petitioners' counsel should            
          have alerted respondent to petitioners' claim for litigation                
          costs.  At that point, either the proposed stipulated decision              
          could have been revised to reflect petitioners' entitlement to              
          litigation costs, see Rule 231(a)(1), or the parties could have             
          executed a stipulation of settled issues, see Rule 231(a)(2)(C),            
          (b)(3), and (c), thereby preserving the issue of litigation costs           
          for subsequent disposition by the Court.  Petitioners could then            
          have filed their Motion for Litigation Costs, accompanied by the            
          stipulation of settled issues.  See Rule 231(c).  Alternatively,            
          petitioners' counsel, having executed the stipulated decision in            
          November 1993 but not intending that it be conclusive as to                 
          litigation costs, could have filed the Motion to Vacate within              
          the 30-day period provided by Rule 162.  See Rule 230(a).                   
          However, petitioners' counsel did not pursue either of these                
          alternatives because they did not comport with his litigation               
               C. Public Policy                                                       
               Petitioners assert that they incurred substantial costs in             
          defending against what they regard as respondent's unreasonable             
          position.  Petitioners then argue that because section 7430 was             
          enacted by Congress to deter the Commissioner from taking                   

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  Next

Last modified: May 25, 2011