Gary Gealer - Page 13

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          and that respondent's position was substantially justified during           
          that time.  Harrison v. Commissioner, 854 F.2d 263 (7th Cir.                
          1988) (concession about 6 months after the answer was filed,                
          after the Government had an opportunity to verify information,              
          held reasonable), affg. T.C. Memo. 1987-52; Ashburn v. United               
          States, 740 F.2d 843 (11th Cir. 1984) (11-month delay in                    
          conceding case not unreasonable).                                           
              Because respondent's position was substantially justified              
          throughout these proceedings, it is not necessary to address the            
          remaining issues under section 7430.  Therefore, we shall deny              
          petitioner's motion for administrative and litigation costs.                
               To the extent that we have not addressed all of petitioner's           
          arguments in this voluminous record, we have considered them and            
          conclude they are without merit.  We note that if petitioner had            
          given respondent the corporate books and records when he was                
          initially asked for them, even though he believed he should not             
          have been excluded from the audit of The Fourth Dreamer, he would           
          have had fewer legal fees and no deficiency would have been                 
          determined against him.                                                     
               To reflect the foregoing,                                              

                                                  An appropriate order and            
                                             decision will be entered.                

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