LUMBARD, Circuit Judge:
Herbert Weiss and the Estate of Roberta Weiss appeal from an order of Judge B. John Williams, Jr., of the Tax Court entered on October 23, 1987, denying their motion for litigation costs in the amount of $1,184.86 which were incurred when they successfully challenged a deficiency notice issued by the Internal Revenue Service for the 1982 tax year.
Reversed and remanded.
I.
During 1982, Herbert Weiss and Roberta Weiss...
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