DUNAWAY v. COMMISSIONER

Docket No. 10542-03.

124 T.C. 80 (2005)

124 T.C. No. 7

JOHN M. AND REBECCA A. DUNAWAY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 14, 2005.


Attorney(s) appearing for the Case

John M. Dunaway and Rebecca A. Dunaway, pro sese.

Thomas J. Travers and Aimee R. Lobo-Berg, for respondent.


OPINION

SWIFT, Judge:

This case is before us under section 7430 on petitioners' motion for litigation costs. Respondent determined a deficiency of $728 in petitioners' 2001 Federal income tax, which determination respondent has conceded.

Respondent agrees that his position in his notice of deficiency was not substantially justified and that petitioners are to be regarded herein as the prevailing party for purposes of the instant motion for...

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