Memorandum Opinion
SWIFT, Judge:
By statutory notice of deficiency dated February 23, 1983, respondent determined a deficiency of $5,186 in petitioners' Federal income tax liability for 1979. After settlement of all issues, respondent redetermined petitioners' Federal income tax deficiency to be $2,069, with which redetermination petitioners now agree.
Petitioners thereafter moved this Court to award them litigation costs, including attorney's fees...
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