- 31 -
petitioner’s testimony was necessary to resolve the matter in her
favor.
In conclusion, although we disagreed with respondent’s
position in Rowe I, we hold that his litigation position that
petitioner was not entitled to relief from joint and several
liability was substantially justified because the position was
reasonable given the facts and circumstances of petitioner’s case
and the relevant legal precedents. Accordingly, we hold that
petitioner is not entitled to recover litigation costs. As a
result of our disposition, it is unnecessary to decide whether
petitioner meets the net worth requirement and has shown that the
amount of costs sought is reasonable.
An appropriate order will
be issued denying petitioner’s
motion for litigation costs.
Page: Previous 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Last modified: May 25, 2011