Cozean v. Commissioner
United States Tax Court
Prior to trial, R conceded the deficiencies determined for the years 1990 through 1992. P filed a timely claim for an award of litigation costs, including, among other things, attorney's fees billed at $<>250 per hour and one accountant's fees billed at $<>170 and $<>175 per hour and another's fees billed at $<>90 and $<>92 per hour.
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Prior to trial, R conceded the deficiencies determined for the years 1990 through 1992. P filed a timely claim for an award of litigation costs, including, among other things, attorney's fees billed at $<>250 per hour and one accountant's fees billed at $<>170 and $<>175 per hour and another's fees billed at $<>90 and $<>92 per hour. R concedes that P has satisfied all the requirements for entitlement to litigation costs and disputes only the amounts of the fees claimed by the attorney and the principal accountant. Specifically, R asserts that the limitation of sec. 7430(c)(1)(B)(iii),…
1Opinion of the Court
ROBERT T. COZEAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cozean v. Commissioner
Tax Ct. Dkt. No. 19318-95
United States Tax Court
109 T.C. 227; 1997 U.S. Tax Ct. LEXIS 62; 109 T.C. No. 10;
October 15, 1997, Filed
An order with respect to petitioner's motion will be issued and a decision will be entered.
Prior to trial, R conceded the deficiencies determined for the years 1990 through 1992. P filed a timely claim for an award of litigation costs, including, among other things, attorney's fees billed at $250 per hour and one accountant's fees billed at $170 and $175 per hour and…
2Cases cited13 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Minahan v. CommissionerUnited States Tax Court · 1987
- Zulema De La Garza Perales, Cross-Appellants v. Richard Casillas, Cross-AppelleesCourt of Appeals for the Fifth Circuit · 1992
- Powers v. CommissionerUnited States Tax Court · 1993
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