Estate of Leon Spear, Deceased, Jeannette Spear, Harvey Spear, and Robin Spear, Administrators, and Jeannette Spear - Page 16

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          E.   Conclusion                                                             
               We conclude that respondent's position in the notice of                
          deficiency had a reasonable basis in both law and fact.  Thus, we           
          hold that respondent's position was substantially justified and             
          that petitioners are not entitled to an award for administrative            
          and litigation costs under section 7430.  Petitioners' motion for           
          administrative and litigation costs will be denied.                         
               To reflect the foregoing,                                              

          An appropriate order                                                        
          will be issued denying                                                      
                                             petitioners' motion for                  
                                             an award of administrative               
                                             and litigation costs.                    

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