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protracted the proceedings, or whether the administrative costs
claimed by petitioners are reasonable.
Conclusion
We find that respondent's position on the disputed issue was
a reasonable position sufficiently supported by the facts and
circumstances in petitioners' case and the existing legal
precedent. See Pierce v. Underwood, 487 U.S. 552 (1988).
Because we find respondent's position to have been reasonable, we
cannot find petitioners to be "prevailing" parties, and their
motion will therefore be denied.
To reflect the foregoing,
Decision will be entered
in accordance with the
agreement of the parties.
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