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(2) whether the attorney's fees and other costs that
petitioners seek to recover are reasonable in amount.4
We consider these issues in the context of a case wherein
decision was originally entered essentially in respondent's favor
pursuant to a memorandum opinion of this Court, but such decision
was subsequently reversed on appeal.
Neither party requested an evidentiary hearing, and the
Court concludes that such a hearing is not necessary for the
proper disposition of petitioners' motion. Rule 232(a)(3). We
therefore decide the matter before us based on the record that
has been developed to date.
I. Background
Glenn L. Wittstadt, Jr. (petitioner) and Lynne M. Wittstadt
resided in Edgewood, Maryland, at the time that their petition
was filed with the Court.
A. The Notice of Deficiency
By notice of deficiency dated March 11, 1993, respondent
determined a deficiency in petitioners' Federal income tax for
the taxable year 1989, as well as deficiencies in petitioners'
Federal excise taxes under sections 4973 and 4980A, in the total
amount of $89,740.84. The linchpin for the deficiencies was
respondent's determination that a distribution (the so-called
4 Respondent concedes that all but $150 of the costs
incurred by petitioners constitute "reasonable litigation costs"
within the meaning of sec. 7430(c)(1).
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