Dunaway v. Comm'r
United States Tax Court
Petitioners are pro se litigants. Held: Under sec. 7430, I.R.C., petitioners are not entitled to recover as litigation costs any amounts representing the value of their research time. Held, further, petitioners are entitled to recover as litigation costs out-of-pocket postage and delivery costs and their mileage costs and parking fees incurred to attend a court hearing.
1Opinion of the Court
OPINION
Swift, Judge:
This case is before us under section 7430 on petitioners’ motion for litigation costs. Respondent determined a deficiency of $728 in petitioners’ 2001 Federal income tax, which determination respondent has conceded.
Respondent agrees that his position in his notice of deficiency was not substantially justified and that petitioners are to be regarded herein as the prevailing party for purposes of the instant motion for litigation costs. Also, respondent has conceded that petitioners are entitled to recover $95.06 in litigation costs consisting of the $60 Court filing fee and…
2Cases cited35 opinions
- George R. WEAKLEY, Plaintiff-Appellant, v. Otis R. BOWEN, M.D., Secretary of Health and Human Services, Defendant-AppelleeCourt of Appeals for the Tenth Circuit · 1986
- Federal Land Bank of St. Paul v. Bismarck Lumber Co.Supreme Court of the United States · 1941
- Northcross v. Board of EducationCourt of Appeals for the Sixth Circuit · 1979
- Helvering v. Morgan's, Inc.Supreme Court of the United States · 1934
- California State Board of Equalization v. Chemehuevi Indian TribeSupreme Court of the United States · 1986
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