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KRUSE v. COMMISSIONER

Docket No. 15352-95.

77 T.C.M. 1980 (1999)

T.C. Memo. 1999-157

Mark and Valorie Kruse v. Commissioner.

United States Tax Court.

Filed May 7, 1999.

Attorney(s) appearing for the Case

Steven J. Chase, John W. West III, Cheryl L. Gordon, and Dale S. Davidson, for the petitioners. Randall B. Pooler and Randall P. Andreozzi, for the respondent.

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge:

This matter is before the Court on respondent's Motion for Summary Judgment pursuant to Rule 121.1 The issue for decision is whether there is a genuine issue as to any material fact and whether a decision may be rendered as a matter of law as to whether petitioners have paid or incurred litigation costs within the meaning of section 7430(a)(2) and 7430(c)(1)(B)(iii). Petitioners...

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