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DEVENNEY v. COMMISSIONER

Docket No. 33417-83.

85 T.C. 927 (1985)

JOHN J. DEVENNEY, JR., AND SHIRLEY D. DEVENNEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 12, 1985.

Attorney(s) appearing for the Case

Jo Karen Parr and Richard L. Pyper, for the petitioners.

Frank Simmons, for the respondent.

OPINION

WHITAKER, Judge:

This case is before the Court on petitioners' motion for recovery of litigation costs filed on May 28, 1985, pursuant to Rule 2311 and section 7430. The issues for decision are:

(1) Whether petitioners qualify as a "prevailing party" and, if so,

(2) Whether petitioners have exhausted the administrative remedies available to them within the...

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