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MEMORANDUM OPINION
VASQUEZ, Judge: This case is before the Court on
petitioners’ motions for award of litigation and administrative
costs and attorney’s fees pursuant to section 7430 and Rule 231.3
We see no reason for an evidentiary hearing on this matter. Rule
232(a)(2). Accordingly, we rule on petitioners’ motions based on
the parties’ submissions and the existing record. Rule
232(a)(1). The portions of our opinion on the merits in the
instant case, Terrell Equip. Co. v. Commissioner, T.C. Memo.
2002-58 (Terrell I) (holding that respondent failed to prove by
clear and convincing evidence that petitioners were liable for
additions to tax and penalties for fraud), that are relevant to
our disposition of this motion are incorporated herein by this
reference.
After concessions,4 the issues for decision are: (1)
Whether petitioners are the “prevailing party” in the underlying
tax case; (2) whether petitioners unreasonably protracted the
Court’s proceeding; (3) whether Janet M. Griffin (Janet)
exhausted her administrative remedies; and (4) whether the
3 All references to sec. 7430 are to such section as in
effect at the time the petitions were filed, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
4 Respondent concedes that petitioners Terrell Equip. Co.,
Inc. (TECO), and Vernon Griffin (Vernon) exhausted their
administrative remedies and that all petitioners substantially
prevailed and met the net worth requirements.
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Last modified: May 25, 2011