§74301

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 prevailed” 1 Unless indicated otherwise, all section references are to sections of the Internal Revenue Code of 1986 as

MEMORANDUM OPINION KROUPA, Judge : This case is before the Court on petitioner's motion for litigation costs including attorney's fees pursuant to section 74301 and Rule 231 .

MEMORANDUM OPINION FOLEY, Judge: This matter is before the Court on petitioner’s motion for award of reasonable litigation costs pursuant to section 74301 and Rule 231.

MEMORANDUM OPINION FOLEY, Judge: This matter is before the Court on petitioners’ motions for award of reasonable litigation and - 2 - administrative costs pursuant to section 74301 and Rule 231.

MEMORANDUM OPINION CHABOT, Judge: This matter is before us on petitioner’s motion for an award of reasonable litigation costs pursuant to section 74301 and Rule 231.2 Respondent determined a deficiency in individual income tax against petitioner in the amount of $2,890 for 2002.

MEMORANDUM OPINION FOLEY, Judge: This matter is before the Court on petitioners’ motions for award of reasonable litigation and - 2 - administrative costs pursuant to section 74301 and Rule 231.

MEMORANDUM OPINION FOLEY, Judge: This matter is before the Court on petitioner’s motion for award of reasonable litigation and administrative costs pursuant to section 74301 and Rule 231.

MEMORANDUM OPINION FOLEY, Judge: This matter is before the Court on petitioners’ motion for litigation and administrative costs pursuant to section 74301 and Rule 231.

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.

MEMORANDUM OPINION PARR, Judge: This case is before the Court on petitioner's motion for reasonable litigation and administrative costs pursuant to section 74301 and Rules 230 through 232, filed 1References to sec.

MEMORANDUM OPINION PARR, Judge: This matter is before the Court on petitioners' motion for award of reasonable litigation costs pursuant to section 74301 and Rule 231.

MEMORANDUM OPINION GERBER, Judge: This matter is before the Court on petitioners’ motion for award of litigation costs pursuant to section 74301 and Rule 231.

MEMORANDUM OPINION COLVIN, Judge: This matter is before the Court on petitioner’s motion for litigation and administrative costs under 2 section 74301 and Rule 231.2 Respondent concedes that petitioner substantially prevailed, exhausted its administrative remedies, meets the net worth requirements, and did not unreasonably protract the administrative or Court proceedings.

MEMORANDUM OPINION PARR, Judge: This matter is before the Court on petitioner's motion for award of litigation and administrative costs pursuant to section 74301 and Rule 231.

This case is before the Court on petitioners’ motion for litigation and administrative costs pursuant to section 74301 and Rule 231.

MEMORANDUM OPINION COLVIN, Judge: This matter is before the Court on petitioner’s motion for litigation costs under section 74301 and Rule 231.

MEMORANDUM OPINION JACOBS, Judge: This matter is before the Court on petitioner's motion for award of litigation and administrative costs pursuant to section 74301 and Rule 231.

MEMORANDUM OPINION RAUM, Judge: The instant matter is before us on petitioner's motion for reasonable administrative and litigation costs pursuant to section 74301 and Rule 231.

MEMORANDUM OPINION PARR, Judge: This case is before the Court on petitioner's motion for reasonable litigation costs pursuant to section 74301 1 References to sec.

MEMORANDUM OPINION COLVIN, Judge: This matter is before the Court on petitioner's motion for litigation costs under section 74301 and 1 Section references are to the Internal Revenue Code in (continued...) - 2 - Rule 231.

OPINION CHABOT, Judge': This matter is before us on petitioners' Motion for Award of Reasonable Litigation and Administrative Costs Under Section 74301 as well as petitioners' Motion for Sanctions Under Section 6673(a) (2) in the instant collection proceeding.

The estates appealed and the Court of Appeals for the Fifth Circuit reversed our holding that the estates were not entitled to section 74301 fees and costs and remanded these cases to this Court “for a determination of the amount of fees and costs to be awarded to the * * * [estates].” Estate of Baird v.

- 7 - Discussion In general, section 74301 allows a taxpayer who is a prevailing party in an administrative or court proceeding brought against the United States in connection with the determination, collection, or refund of any tax to recover reasonable administrative and litigation costs incurred in such proceeding.

MEMORANDUM OPINION DEAN, Special Trial Judge: This matter is before the Court on petitioner's motion for award of reasonable litigation and administrative costs under section 74301 and Rules 230, 231, and 232.

MEMORANDUM OPINION PANUTHOS, Chief Special Trial Judge: This matter is before the Court on petitioners' motions for award of reasonable - 2 - litigation and administrative costs under section 74301 and Rules 230, 231, and 232.

MEMORANDUM OPINION PANUTHOS, Chief Special Trial Judge: This matter is before the Court on petitioners' motions for award of reasonable - 2 - litigation and administrative costs under section 74301 and Rules 230, 231, and 232.

MEMORANDUM OPINION PARR, Judge: This matter is before the Court on petitioner's motion for an award of administrative and litigation costs under section 74301 and Rule 231.