Isadore Cassuto and Thalia Cassuto, Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee

WALKER, Circuit Judge:

Isadore and Thalia Cassuto appeal from a judgment of the United States Tax Court (Thomas B. Wells, Judge) that denied them attorneys’ fees under 26 U.S.C. § 7430 for preparing a Petition in Tax Court disputing a Letter of Deficiency issued to them for the year 1981, while awarding fees for preparing similar Petitions for the years 1980 and 1982. Because we believe that the Tax Court did not abuse its discretion in finding the position of the Commissioner of Internal Revenue in his 1981 Notice of Deficiency to be substantially justified and that the Cassutos’ position in…