T.C. Memo. 1998-449
UNITED STATES TAX COURT
ROBERT M. AND PAULETTE G. MADDOX, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20959-96. Filed December 23, 1998.
Respondent disallowed substantially all of petitioners’
claimed deductions. The parties settled, with respondent
conceding about 97 percent of the disallowed deductions for
1 year and about 91 percent for the other year, and
conceding that there were no deficiencies for either year.
Respondent’s position when filing the answer in the instant
case was based on respondent’s not yet having received
substantiation for the disallowed deductions.
Held: On the facts, respondent was primarily
responsible for the substantiation not having been provided
by the time respondent filed the answer, and so respondent’s
position was not “substantially justified.” Sec.
7430(c)(4)(B)(i), I.R.C. 1986. Stipulated amount of
litigation costs awarded.
Daniel W. Schreimann, for petitioners.
James E. Archie, for respondent.
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