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costs pursuant to section 74302 and Rule 231. Unless otherwise
indicated, all section references are to the Internal Revenue
Code, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
Neither party requested a hearing, and we see no reason for
an evidentiary hearing on this matter. Accordingly, we rule on
petitioners’ motion on the basis of the parties’ submissions and
the existing record. See Rule 232(a).
Background
The respective petitions in the underlying case were filed
on September 13, 1991. The cases were then consolidated and were
submitted fully stipulated pursuant to Rule 122.3 Petitioners
2References to sec. 7430 in this opinion are to that section
before it was amended by the Taxpayer Bill of Rights 2, Pub. L.
104-168, sec. 701, 110 Stat. 1452, 1463-1464 (1996), effective
with respect to proceedings commenced after July 30, 1996. The
amendments to that section shift to the Commissioner the burden
of proving that the position of the United States was
substantially justified. See sec. 7430(c)(4)(B).
A judicial proceeding is commenced in this Court with the
filing of a petition. See Rule 20(a). Petitioners filed their
respective petitions on Sept. 13, 1991. Accordingly, the 1996
amendments to sec. 7430 are not applicable here. See Maggie
Management Co. v. Commissioner, 108 T.C. 430 (1997).
3The following cases were consolidated for purposes of
trial, briefing, and opinion by this Court on Jan. 27, 1992:
Petitioner Docket No.
ABC Rentals of San Antonio, Inc. 20689-91
David R. Peters and Diana L. Peters 20690-91
John P. Parsons and Melba R. Parsons 20691-91
El Charro TV Rental, Inc.,
Diana L. Peters, Tax Matters Person 24840-91
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