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within the meaning of section 7430. The Congress has not created
a roving commission to “do justly”. Rather, the Congress enacted
a statute that provides for the awarding of costs if, but only
if, it has been shown that the requirements of the statute are
met. Compare, e.g., Fla. Country Clubs, Inc. v. Commissioner,
122 T.C. at 74-75, 80-81, with Downing v. Commissioner, T.C.
Memo. 2005-73.
Accordingly, even if we had determined that petitioner were
the prevailing party, there would not be a basis in the record
for the allowance of any amount of litigation costs.
The parties have locked horns on numerous other matters in
connection with petitioner’s motion. We have examined their
contentions and concluded that, no matter how we resolved any
specific contention, none of them would affect the “bottom line”
as to petitioner’s motion.
An appropriate order and
decision will be entered,
denying petitioner’s motion
for litigation costs, as
supplemented, and deciding
that there is no deficiency
and there is an overpayment in
the amount claimed on
petitioner’s tax return.
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