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MEARKLE v. COMMISSIONER

Docket No. 28428-84.

87 T.C. 527 (1986)

RUSSELL R. MEARKLE AND VIRGINIA R. MEARKLE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 25, 1986.

Attorney(s) appearing for the Case

Robert A. Clemente,1 for the petitioners.

Robert Fernandez, for the respondent.

OPINION

PARR, Judge:

Respondent determined a deficiency in petitioners' 1981 Federal income tax in the amount of $149. The issue for decision is whether an award of litigation costs under section 74302 is appropriate here.

Respondent determined the deficiency herein based on section 1.280A-2(i)(2)(ii), Proposed Income Tax Regs.,3 which we held was inconsistent with the statute in

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