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POLLEI v. COMMISSIONER

Docket Nos. 28737-84, 28738-84.

94 T.C. 595 (1990)

JON R. POLLEI AND CAROL J. POLLEI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARRY W. PATRICK AND RENEE L. PATRICK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 18, 1990.

Attorney(s) appearing for the Case

Steven D. Woodland, for the petitioners.

Ronald J. Gardner, for the respondent.

OPINION

GERBER, Judge:

Petitioners have moved for litigation costs under section 7430.1 This otherwise routine type of motion becomes unique here because we (the trial court) decided the case in favor of respondent and the appellate court reversed, finding in favor of petitioners. Petitioners were unable to seek fees at the trial level2 and the appellate court did not expressly or implicitly...

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