- 6 -
worth requirement after providing a balance sheet in response to
the Commissioner’s opposition). We will not accept petitioners’
unsubstantiated assertions of net worth. Accordingly, we hold
that petitioners are not entitled to an award of litigation
costs.
Contentions we have not addressed are irrelevant, moot, or
meritless.
To reflect the foregoing,
An appropriate order will be
issued denying petitioners’ motion,
and decisions will be entered under
Rule 155.
Page: Previous 1 2 3 4 5 6
Last modified: May 25, 2011