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Rules 180, 181, and 183.1 The Court agrees with and adopts the
Opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This matter is before the Court
on petitioners' Motion for Award of Reasonable Litigation and
Administrative Costs under section 7430 and Rules 230 through
233.
After concessions by respondent,2 the issues for decision
are as follows:
(1) Whether respondent's position in the administrative and
court proceedings was substantially justified. We hold that it
was.
(2) Whether the administrative and litigation costs claimed
by petitioners are reasonable. In light of our holding as to the
first issue, we need not address this second issue.
Neither party requested an evidentiary hearing, and the
Court concludes that such a hearing is not necessary for the
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for 1991 and 1992, the
taxable years in issue. However, all references to section 7430
are to such section in effect at the time that the petition was
filed. All Rule references are to the Tax Court Rules of
Practice and Procedure.
2 Respondent concedes: (1) Petitioners exhausted their
administrative remedies, see sec. 7430(b)(1); (2) petitioners did
not unreasonably protract the proceedings, see sec. 7430(b)(3);
(3) petitioners substantially prevailed, see sec.
7430(c)(4)(A)(i); and (4) petitioners satisfied the applicable
net worth requirement, see sec. 7430(c)(4)(A)(ii).
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