OPINION
SWIFT, Judge:
This case is before us under section 7430 on petitioners' motion for litigation costs. Respondent determined a deficiency of $728 in petitioners' 2001 Federal income tax, which determination respondent has conceded.
Respondent agrees that his position in his notice of deficiency was not substantially justified and that petitioners are to be regarded herein as the prevailing party for purposes of the instant motion for...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.