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reversal of that decision in the appellate court, the appellate
court would not normally award attorney's fees to the taxpayer
since the trial court, by definition, had found the government's
position to be reasonable." H. Rept. 97-404, 15 (1981). See
Staff of Joint Comm. on Taxation, General Explanation of the
Revenue Provisions of the Tax Equity and Fiscal Responsibility
Act of 1982 (J. Comm. Print 1982) 450; 127 Cong. Rec. S-32078
(1981); Auto-Ordnance Corp. v. United States, 14 Cl. Ct. 295, 300
(1988); see also H. Conf. Rept. 97-760, 686-687 (1982).
Further, respondent's position was consistent with the
holding of this Court as expressed in four cases with similar, if
not indistinguishable, facts that had been decided prior to the
trial of the present case. Thus, in Hylton v. Commissioner, T.C.
Memo. 1995-27, Brown v. Commissioner, T.C. Memo. 1995-93, Dorsey
v. Commissioner, T.C. Memo. 1995-97, and Adler v. Commissioner,
T.C. Memo. 1995-148, this Court held that a Transfer Refund was
received not on account of retirement, but rather on account of
the taxpayer's election to transfer from the Retirement System to
the Pension System. Indeed, the decision in the first of the
foregoing cases, Hylton v. Commissioner, supra, was final at the
time of trial of the present case.
Finally, in view of the fact that a linchpin for our
decision in Hylton v. Commissioner, supra, was Gunnison v.
Commissioner, 54 T.C. 1766 (1970), affd. 461 F.2d 496 (7th Cir.
1972), a case in which we construed narrowly the phrase "on
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