Memorandum Opinion
FAY, Judge:
This case is before the Court on petitioner's Motion for Litigation Fees and Costs Pursuant to Section 7430(a)(2), filed September 23, 1994. No hearing has been requested; therefore, we shall decide petitioner's motion based on the pleadings, affidavits, and the record in its entirety.
On August 29, 1994, this Court filed its Memorandum Opinion in Boyle v. Commissioner [Dec. 50,096(M)],
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