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were not established prior to trial. Accordingly, respondent’s
position had a reasonable basis in fact or law.
We therefore hold that respondent’s position in the
proceeding was substantially justified. Having decided that, it
is not necessary to consider the reasonableness of administrative
and litigation costs claimed by the estates.
To reflect the foregoing,
The estates’ motion for
administrative and litigation costs
as supplemented will be denied in
Docket Nos. 8656-99 and 8657-99.
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Last modified: May 25, 2011