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MILLS v. COMMISSIONER

Docket No. 21008-84.

55 T.C.M. 506 (1988)

T.C. Memo. 1988-134

Thomas R. and Bennie Mills v. Commissioner.

United States Tax Court.

Filed March 28, 1988.

Attorney(s) appearing for the Case

Harold D. Rogers, 725 Hamilton Bldg., Wichita Falls, Tex., for the petitioners. Richard D. Ames, for the respondent.

Memorandum Opinion

WILLIAMS, Judge:

This case is before the Court on petitioners' motion for award of litigation costs pursuant to section 7430.1 We must decide whether petitioners are the "prevailing party" in this litigation within the meaning of section 7430(c)(2).2

The Commissioner determined deficiencies in petitioners' Federal income tax and additions to tax solely for petitioner Thomas...

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