Phillip A. O'Bryon and Cyndie W. O'Bryon - Page 2

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               We must decide whether petitioners are the prevailing party            
          in the underlying tax case within the meaning of section                    
          7430(c)(4), and, if so, whether the litigation and administrative           
          costs claimed by petitioners are reasonable within the meaning of           
          section 7430(c)(1) and (2).                                                 
               Neither party has requested an evidentiary hearing on                  
          petitioners' motion, and the Court concludes that such a hearing            
          is not necessary for the proper disposition of petitioners'                 
          motion.  See Rule 232(a)(2).  Accordingly, we decide petitioners'           
          motion for recovery of attorney's fees and costs on the record of           
          the case, including respondent's response, petitioners' reply to            
          respondent's response, and the parties' affidavits and exhibits,            
          which are incorporated herein by this reference.                            
               At the time the petition in this case was filed, petitioners           
          Phillip A. O'Bryon (Phillip) and Cyndie W. O'Bryon (Cyndie)                 
          resided in Shaker Heights, Ohio.  On June 24, 1998, respondent              
          issued petitioners a notice of deficiency for the taxable years             
          1991 through 1994.  Respondent determined deficiencies, additions           
          to tax, and penalties for those years as follows:                           

          to the Internal Revenue Code in effect for the taxable years in             
          issue, and all Rule references are to the Tax Court Rules of                
          Practice and Procedure.                                                     

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