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ESTATE OF SPEAR v. COMMISSIONER

Docket No. 3276-87.

74 T.C.M. 305 (1997)

T.C. Memo. 1997-366

Estate of Leon Spear, Deceased, Jeannette Spear, Harvey Spear, and Robin Spear, Administrators, and Jeannette Spear v. Commissioner.

United States Tax Court.

Filed August 11, 1997.

Attorney(s) appearing for the Case

Barry A. Furman, for the petitioners. Ruth M. Spadaro and James C. Fee, Jr., for the respondent.

MEMORANDUM OPINION

COLVIN, Judge:

This case is before the Court on petitioners' motion for award of administrative and litigation costs under section 7430 and Rule 231.1

To prevail, petitioners must show that respondent's position in this case was not substantially justified. We conclude that petitioners did not meet this requirement. Thus, we will deny petitioners' motion.

In light of this conclusion, we need...

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