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7430. Rule 232(e). Petitioner, however, will not be treated as
the prevailing party if respondent’s position was substantially
justified (i.e., had a reasonable basis in law and fact). Sec.
7430(c)(4)(B); see Pierce v. Underwood, 487 U.S. 552, 565 (1988).
The fact that respondent loses an issue is not determinative of
the reasonableness of respondent’s position. Wasie v.
Commissioner, 86 T.C. 962, 969 (1986).
Respondent’s position was reasonable and substantially
justified. Respondent was not provided with the requisite
documentation until after the answer was filed. On March 10,
2005, respondent received the documentation relating to the
capital gain income and tuition expense, and, on March 16, 2005,
he conceded those issues and agreed with petitioner.
Accordingly, petitioner’s motion will be denied.
Contentions we have not addressed are irrelevant, moot, or
meritless.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011