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Cir. 1988); McDaniel v. Commissioner, T.C. Memo. 1993-148.
We find that respondent's positions on the disputed issues
were reasonable positions sufficiently supported by the facts and
circumstances in petitioner's case and the existing legal
precedent. See Pierce v. Underwood, 487 U.S. 552 (1988).
Because we find respondent's positions to have been
reasonable, we cannot find petitioners to be "prevailing"
parties, and their motion will therefore be denied. Because we
find that petitioners are not prevailing parties, we do not
address the other issues raised by respondent.
To reflect the foregoing,
An appropriate Order
and Decision will be entered.
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