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WINDSOR PRODUCTION CORPORATION v. COMMISSIONER

Docket No. 27654-91.

70 T.C.M. 1399 (1995)

T.C. Memo. 1995-556

Windsor Production Corporation v. Commissioner.

United States Tax Court.

Filed November 21, 1995.

Attorney(s) appearing for the Case

Kenneth W. Gideon, Sheldon S. Cohen, Ellen K. Harrison, and Ruth E. Kent, Washington, D.C., Gregory P. Joseph, Mark S. Bader, B. John Williams, Jr., John F. Coverdale, for the petitioner. Lindsey D. Stellwagen and Chalmers W. Poston, Jr., for the respondent.

MEMORANDUM OPINION

COLVIN, Judge:

This matter is before the Court on petitioner's motion for litigation costs under section 74301 and Rule 231. Respondent concedes that petitioner meets all of the requirements for an award of litigation costs under section 7430 except whether respondent's position in the underlying proceeding was substantially justified. For reasons discussed below, we hold that respondent's position was not...

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