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MEMORANDUM OPINION
DAWSON, Judge: These consolidated cases were assigned to
Special Trial Judge Robert N. Armen, Jr., pursuant to Rules 180,
181, and 183.2 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, as supplemented, for reasonable
litigation and administrative costs under section 7430 and Rules
230 through 233.
After concessions by respondent,3 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 All Rule references are to the Tax Court Rules of
Practice and Procedure. All section references are to the
Internal Revenue Code, as amended.
3 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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Last modified: May 25, 2011