Dartmouth Clubs, Inc. - Page 2




                                        - 2 -                                         
          February 2, 2000.                                                           
               The issues for decision are:  (1) Whether petitioner is the            
          prevailing party in the underlying tax case, within the meaning             
          of section 7430(c)(4).  We hold it is not.  (2) Whether the                 
          litigation and administrative costs claimed by petitioner are               
          reasonable, within the meaning of section 7430(c)(1) and (2).               
          Because of our holding that petitioner is not the prevailing                
          party, we need not consider whether the costs claimed by                    
          petitioner are reasonable.                                                  
               Neither party has requested an evidentiary hearing on                  
          petitioner's motion, and the Court concludes that such a hearing            
          is not necessary for the proper disposition of petitioner's                 
          motion.  See Rule 232(a)(2).  Accordingly, we decide petitioner's           
          motion for an award of administrative and litigation costs on the           
          record of the case, including respondent's objection,                       
          petitioner's response to respondent's objection, and the parties'           

               1(...continued)                                                        
          proceedings commenced after July 30, 1996.  See TBOR 2 secs.                
          701(d), 702(b), 703(b), and 704 (b), 110 Stat. 1463-1464.  Sec.             
          7430, as amended by TBOR 2, requires the United States to                   
          establish that the position of the United States was                        
          substantially justified.  See sec. 7430(c)(4)(B)(i).                        
               A judicial proceeding is commenced in this Court with the              
          filing of a petition.  See Rule 20(a); Maggie Management Co. v.             
          Commissioner, 108 T.C. 430, 438 (1997).  Petitioner filed its               
          petition on July 29, 1998; thus, sec. 7430 as amended by TBOR 2             
          is applicable.  Other section references are to the Internal                
          Revenue Code in effect for the taxable years in issue.                      
               All Rule references are to the Tax Court Rules of Practice             
          and Procedure, unless otherwise indicated.                                  






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011