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The above District Court opinions and the award to
petitioner therein of damages and litigation costs do not
constitute a finding that respondent’s position with regard to
the underlying tax deficiencies and fraud additions to tax was
not substantially justified.
In light of our conclusion that respondent’s position as to
the underlying tax deficiencies and the fraud additions to tax
was substantially justified, we need not decide whether
petitioner protracted the litigation, whether petitioner
satisfied the net worth limitations of 28 U.S.C. sec.
2412(d)(2)(B), or whether petitioner’s claimed litigation costs
were reasonable.
For the reasons stated, petitioner’s motion for litigation
costs will be denied.
Appropriate orders and decisions
will be entered.
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Last modified: May 25, 2011