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examined the parties’ stipulations and memoranda of law, as well
as petitioner’s supplement to the motion and the documents
attached thereto, and conclude that the litigation costs motion
may properly be resolved with neither (1) an evidentiary hearing
nor (2) the authorization of contested depositions. See Rules
232(a)(2) (last sentence), 75(b) (first sentence).
The parties have presented admissibility disputes in certain
of their stipulations. We rule on these evidentiary disputes
infra, as the first items under Discussion.
Background
When the petition was filed in the instant case, petitioner
resided in Lancaster, California.
On his 2002 income tax return (Form 1040A, U.S. Individual
Income Tax Return),5 petitioner showed his filing status as
single, and claimed five dependents--VV, SV, AH, EH, and JH.6
Petitioner reported wage compensation income of $7,200 and
adjusted gross income of $7,200. He claimed the standard
deduction of $4,700, a personal exemptions deduction of $18,000,
and an earned income credit of $2,890. He did not show a section
1 tax liability; he claimed the entire $2,890 as an overpayment
and asked that all of it be refunded by direct deposit into an
5 Neither the stipulated copy of petitioner’s electronically
filed 2002 tax return nor the stipulation indicates when the tax
return was filed. We assume the tax return was filed timely.
6 We refer to the minor children by their initials only.
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