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GOETTEE v. COMMISSIONER

Docket No. 26591-96.

124 T.C. 286 (2005)

124 T.C. No. 17

JOHN G. GOETTEE, JR., AND MARIAN GOETTEE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 31, 2005.

Attorney(s) appearing for the Case

Matthew J. McCann, for petitioners.

William J. Gregg and Warren P. Simonsen, for respondent.

OPINION

CHABOT, Judge:

This matter is before us on petitioners' motion for an award of reasonable litigation costs pursuant to section 74301 and Rule 231.2

The issues for decision are:

(1) Whether petitioners are the "prevailing party" for purposes of section 7430—in particular:

(A) whether petitioners "substantially...

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