Avery F. Blake, Jr., Judith Blake, Corwin E. Bjonerud & Nancy M. Bjonerud v. Commissioner of Internal Revenue

66 F.3d 334 76 A.F.T.R.2d 95 -6528, 95-2 USTC P 50,509 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Avery F. BLAKE, Jr., Judith Blake, Corwin E. Bjonerud & Nancy M. Bjonerud, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 94-70103. United States Court of Appeals, Ninth Circuit. Argued and Submitted Aug. 16, 1995. Decided Sept. 11, 1995. 1 Before: FLETCHER, POOLE and O'SCANNLAIN, Circuit Judges 2 MEMORANDUM * 3 Avery and Judith Blake, partners in Genetic Research Partners, Ltd. ("GRPL"), appeal the Tax Court's denial of their motion for attorneys' fees and costs, on the ground that the position taken by the Commissioner of Internal Revenue ("Commissioner") was not substantially justified. 1 We have jurisdiction under 26 U.S.C. Secs. 7430 and 7482, and we affirm. BACKGROUND 4 The Tax Equity Fiscal Responsibility Act of 1982 ("TEFRA") prescribes special partnership audit and litigation procedures. These procedures, which include a…