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
JOHN M. & REBECCA A. DUNAWAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dunaway v. Comm'r
No. 10542-03
United States Tax Court
124 T.C. 80; 2005 U.S. Tax Ct. LEXIS 7; 124 T.C. No. 7;
March 14, 2005, Filed
Petitioners awarded litigation costs.
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…
2Cases cited37 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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