Estate of Frank Martin Perry, Sr., Deceased, Michael C. Perry, Whit S. Perry, and Robert S. Perry, Co-Executors v. Commissioner of Internal Revenue

BY THE COURT:

IT IS ORDERED that Petitioners-Appel-lees’ motion for an award of attorneys’ fees is GRANTED pursuant to Section 7430 of the Internal Revenue Code of 1986, as amended (the Code), in the amount of $9,206.25.

The contents of the motion for attorneys’ fees filed on behalf of Petitioners-Appel-lees (hereafter Movants) reflect Movants’ compliance with all prerequisites for obtaining attorneys’ fees from Respondent-Appellant (hereafter Commissioner) pursuant to Section 7430 of the Code. The motion is supported by an affidavit, Exhibit C, executed by counsel for Movants, which exhibit is…