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RUTANA v. COMMISSIONER

Docket No. 6759-84.

88 T.C. 1329 (1987)

CHESTER RUTANA AND THERESA M. RUTANA, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 19, 1987.

Attorney(s) appearing for the Case

Joseph R. Young, Jr., for the petitioners.

Steven M. Walk, for the respondent.

OPINION

WILLIAMS, Judge:

This case is before us on petitioners' motion for award of litigation costs pursuant to section 7430.1 The issues we must decide are (1) whether the position of the United States in the litigation against petitioners was unreasonable within the meaning of section 7430(c)(2)(A)(i); and (2) if so, the amount of litigation costs to be awarded.

Respondent determined deficiencies in petitioners...

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