Estate of Charles A. Lippitz, Deceased, Michael Lippitz, Administrator and Rhita S. Lippitz - Page 20




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          Petitioner has filed affidavits averring that her net worth was             
          less than $2 million at the time her amended petitions were filed           
          as well as when the original petitions were filed.  We find                 
          petitioner’s submissions to be credible, and respondent has                 
          offered no evidence to contradict petitioner’s statements.                  
          Accordingly, we are satisfied that petitioner meets the net worth           
          requirements.                                                               
          D. Whether Petitioner Protracted the Proceedings                            
               Respondent argues that petitioner is not entitled to an                
          award of litigation costs because she unreasonably protracted the           
          proceedings.  Sec. 7430(b)(3) (“No award for reasonable * * *               
          costs may be made * * * with respect to any portion of the * * *            
          court proceeding during which the prevailing party has                      
          unreasonably protracted such proceeding.”).  Respondent faults              
          petitioner for not complying with a summons originally dated                
          October 5, 1987.  Respondent attempted to resurrect the summons             
          in January 2006, in a letter to petitioner.                                 
               According to respondent’s records, the summons issued to               
          petitioner was served by leaving a copy at the abode of Mr.                 
          Lippitz.  The other evidence before the Court suggests that                 
          before 2003, petitioner was not in a position to play an active             
          role in responding to the summons in question.  Accordingly, we             
          cannot find fault in petitioner’s failure to comply with the 20             
          year old summons where there is no evidence that petitioner even            







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