-7- Most of the signatures on the checks were illegible. The signatures that were legible were not those of petitioner. Prior to litigation it certainly is understandable that it was unclear to respondent who actually paid the expenses in question. Further, in his answer, respondent acted reasonably in contesting the claimed deductions. At the time respondent filed his answer respondent neither knew nor should have known that respondent’s position was incorrect. Petitioner’s claim for reimbursement of litigation costs will be denied. To reflect the foregoing, An appropriate order and decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7Last modified: November 10, 2007