Estate of John L. Baird, Deceased, Ellen B. Kirkland and J. Samuel Baird, Co-Executors - Page 3




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          the proceeding; and (6) the amount of costs is reasonable.                  
          Failure to meet any of the above-listed requirements will defeat            
          the recovery of litigation costs.                                           
               Respondent contends that the estates are not entitled to               
          litigation and administrative costs because respondent’s position           
          was substantially justified.  In the alternative, respondent                
          contends that the estates’ attorney’s fees exceed the limits set            
          forth in the statute and are, therefore, not reasonable.  On the            
          other hand, the estates contend that respondent’s position was              
          not substantially justified and/or that the amounts claimed are             
          reasonable.                                                                 
          Background                                                                  
               John L. Baird and Sarah W. Baird were married and died                 
          within 1 year of each other.  John’s and Sarah’s estates each               
          contained a similar (14/65 and 17/65, respectively) fractional              
          undivided interest in a family trust.  The trust property                   
          consisted of 16 parcels of real property and was held in                    
          undivided ownership by family members related to the decedents.             
               On March 18, 1996, John’s estate tax return was filed with             
          his 14/65 undivided community property interest reported at a               
          value of $707,972.  In support of that value, John’s estate                 
          attached an appraisal opinion to the return.  The appraisal                 
          contained opinions as to the fair market value of the 16 parcels            








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