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OPINION OF THE SPECIAL TRIAL JUDGE
COUVILLION, Special Trial Judge: This case is before the
Court on petitioners' motion for administrative and litigation
costs2 pursuant to section 7430 and Rule 231. Neither party
requested a hearing, and the Court concludes that a hearing is
not necessary for the proper disposition of this motion. Rule
232(a)(3). Accordingly, the Court disposes of this motion on the
basis of the parties' submissions and the record in the instant
case as a whole. The Court incorporates herein by reference
those portions of the opinion on the merits in this case set
forth in Kingston v. Commissioner, T.C. Memo. 1997-512, that are
relevant to the disposition of this motion.
Background
On November 17, 1997, the Court issued its opinion on the
substantive issues in this case. The primary issue was whether
petitioner husband was "protected from loss", within the meaning
of section 465(b)(4), with regard to his investment in a
partnership known as Hambrose Leasing 1985-3 (the partnership).
The Court held that petitioner husband was not "protected from
loss", within the meaning of section 465(b)(4), with respect to
2 Although petitioners' motion is styled "Petitioners Motion
for Award of Reasonable Litigation Cost", the substance of the
motion evidences an intent to move for administrative costs as
well as litigation costs. The Court, therefore, considers the
motion accordingly.
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Last modified: May 25, 2011