Talmadge and Reatha Swanagan - Page 2

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          position in this proceeding was substantially justified, (3)                
          petitioners generally have not established that they paid the               
          requested costs, and (4) some of the requested costs are                    
               We ordered the parties to file with the Court a joint                  
          statement setting forth the disputed and undisputed facts                   
          relevant to the subject motion.  Following our receipt of that              
          statement, we now decide whether we shall grant the motion.  We             
          shall deny it.  Unless otherwise indicated, section references              
          are to the Internal Revenue Code in effect for the relevant                 
          years, and Rule references are to the Tax Court Rules of Practice           
          and Procedure.                                                              
               Petitioners were husband and wife during the subject years,            
          and they resided in Maywood, Illinois, when we filed their                  
          petitions.  They filed a 1994 Federal income tax return using the           
          filing status of “Married filing joint return”.  Talmadge                   
          Swanagan (petitioner) filed a 1995 Federal income tax return                
          using the filing status of “Married filing separate return”.                

               1 We have found the facts set forth herein from the parties’           
          statement of undisputed facts.  Although the parties have listed            
          on that statement some disputed facts, we need not resolve the              
          parties disagreements as to those disputed facts.  The undisputed           
          facts set forth a sufficient foundation on which we may and do              
          decide petitioners’ motion.                                                 

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