Larry L. Beeler and Cynthia J. Beeler - Page 2

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          memoranda, affidavits, and exhibits attached to the affidavits.             
          The parties do not dispute the material facts in the affidavits             
          or the authenticity of the exhibits attached to the affidavits.             
          Respondent did not request a hearing.  Although petitioners                 
          requested a hearing, we conclude that a hearing is not necessary            
          to properly decide the motion.  Rule 232(a)(3).                             
               Unless otherwise indicated, section references are to the              
          Internal Revenue Code.  References to section 7430 are to that              
          section as amended by section 1551 of the Tax Reform Act of 1986,           
          Pub. L. 99-514, 100 Stat. 2085, 2752 (effective for proceedings             
          commenced after Dec. 31, 1985) and by section 6239(a) of the                
          Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647,           
          102 Stat. 3342, 3743-3746 (effective with respect to proceedings            
          commenced after Nov. 10, 1988).  Rule references are to the Tax             
          Court Rules of Practice and Procedure.                                      
                                     Background                                       
               Petitioners are married and lived in Florida when they filed           
          their petition in this case.                                                
               The primary issue in the underlying case, Beeler v.                    
          Commissioner, T.C. Memo. 1997-73, was whether petitioners'                  
          disposition of 76.5 acres of land in Pasco County, Florida,                 
          qualified for treatment as a like-kind exchange under section               
          1031.  Respondent determined in the notice of deficiency and                
          contended throughout the case that some or all of the gain                  





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