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costs and attorney’s fees; (3) whether petitioner’s claimed
litigation costs and attorney’s fees are reasonable; (4) and
whether respondent’s position in the instant case was
substantially justified. Unless otherwise indicated, all section
references are to the Internal Revenue Code in effect for the
year in issue, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
The parties have not requested a hearing on the instant
motion. Consequently, we base our decision on the parties’
submissions and the record. The underlying facts of the instant
case are set forth in detail in Vines v. Commissioner, 126 T.C.
279 (2006) (Vines I), and we incorporate by reference the
portions of Vines I that are relevant to our disposition of the
instant motion. The following is a summary of the factual and
procedural background of the instant case.
Background
At the time of filing the petition, petitioner resided in
Birmingham, Alabama. Petitioner is an attorney who practiced
personal injury law in Birmingham, Alabama, for approximately 34
years. During 1999, petitioner settled a class action lawsuit
and received approximately one-half of his compensation for
settling the class action suit during the taxable year 1999 and
the other half during the taxable year 2000. Petitioner reported
net profits of $18,520,775 and $16,966,055 from his law practice
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