- 5 -
constitute an abuse of discretion by respondent. Respondent also
conceded some of the computational matters and disputed others in
whole or in part. In Goettee I, we held for petitioners as to
January 25 through April 24, 1995,3 and for respondent as to all
the remaining time periods in issue. Also in Goettee I, we held
for respondent as to all the computational matters that
respondent had not conceded. In other words, in addition to the
time period and other matters conceded by respondent, we held for
petitioners only as to the 1-month period of January 25 through
February 24, 1995. In Goettee v. Commissioner, T.C. Memo. 2004-
9, we denied petitioners’ motion that we reconsider our opinion
in Goettee I.
____________________
Petitioners have not substantially prevailed with respect to
the most significant issue or set of issues.
Petitioners have not substantially prevailed with respect to
the amount in controversy.
Discussion
The Congress has provided for the awarding of litigation
costs4 to a taxpayer who satisfies a series of requirements. Sec.
3 In Goettee I, we refused to give effect to respondent’s
concession as to one of the days--Apr. 25, 1995. See Goettee I,
n.15.
4 Petitioners have requested only litigation costs in the
instant case, so we do not consider a possible award of
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011