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Baird I). The second opinion involved the question of whether
the estates were entitled to litigation costs. Estate of Baird
v. Commissioner, T.C. Memo. 2002-299 (Estate of Baird II). In
Estate of Baird II we held that respondent’s position in the
proceeding was substantially justified and, therefore, the
estates were not entitled to litigation costs. Because we
decided that estates were not entitled to litigation costs, we
did not address the question of whether the litigation costs
claimed by the estates were reasonable, an issue raised by
respondent.
The estates appealed and the Court of Appeals for the Fifth
Circuit reversed our holding that the estates were not entitled
to section 74301 fees and costs and remanded these cases to this
Court “for a determination of the amount of fees and costs to be
awarded to the * * * [estates].” Estate of Baird v.
Commissioner, 416 F.3d 442, 455 (5th Cir. 2005).2
1 All section references are to the Internal Revenue Code,
as modified and in effect for the periods under consideration.
Rule references are to the Tax Court’s Rules of Practice and
Procedure.
2 Following the completion of appellate proceedings there
was a delay in our receipt and consideration of the record in
these cases, due to the effect of Hurricane Katrina upon the
operation of the Court of Appeals for the Fifth Circuit’s Clerk’s
office.
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