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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.
Background
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:
1(...continued)
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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