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O'BRYON v. COMMISSIONER

Docket No. 15704-98.

80 T.C.M. 859 (2000)

T.C. Memo. 2000-379

Phillip A. O'Bryon and Cyndie W. O'Bryon v. Commissioner.

United States Tax Court.

Filed December 18, 2000.

Attorney(s) appearing for the Case

Frederick N. Widen and Randall S. Newman, for the petitioners. Christopher A. Fisher, for the respondent.

MEMORANDUM OPINION

PARR, Judge:

This case is before the Court on petitioners' motion for recovery of attorney's fees and costs pursuant to section 74301 and Rules 230 through 232.

We must decide whether petitioners are the prevailing party in the underlying tax case within the meaning of section 7430(c)(4), and, if so, whether the litigation and administrative costs claimed...

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