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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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