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costs under section 7430 on the grounds that she is the
prevailing party and because the judgment in this matter is less
than the liability would have been had respondent accepted
petitioner’s qualified offer.3 Because we find that respondent
was substantially justified initially in opposing petitioner’s
claim for innocent spouse relief, we rule in part for respondent.
However, because it took too long for respondent to concede the
issue and because petitioner’s liability pursuant to this Court’s
judgment was less than her qualified offer and respondent’s
concession was not a settlement, we also rule in part for
petitioner.
Background
These cases involve taxable years 1980 through 1985 and
relate to deficiencies determined by respondent that petitioner
and her late husband, Charles Lippitz, assigned income taxable to
them to various trusts formed by Mr. Lippitz while he was a
practicing attorney. A separate petition was filed for each tax
year.4 Petitioners resided in Evanston, Illinois, at the time
the petitions were filed. The cases were ultimately consolidated
3The parties agree no hearing on petitioner’s motion is
necessary.
4 Docket No. 35775-84 relates to tax year 1980; docket No.
45694-85 relates to tax year 1981; docket No. 360-87 relates to
tax year 1982; docket No. 37518-87 relates to tax year 1983;
docket No. 32365-88 relates to tax year 1984; and docket No.
27448-89 relates to tax year 1985.
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