Frisch v. Commissioner
United States Tax Court
Petitioner, an attorney acting pro se, prevailed in a Tax Court case involving the valuation of a donated Norman Rockwell print. He then moved for an award of reasonable litigation costs pursuant to sec. 7430, I.R.C. 1954. Held, respondent's position in the Tax Court proceeding was unreasonable, and petitioner is entitled to litigation costs. Held, further, a pro se attorney-petitioner is not entitled to an award for the value of his own services.
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Petitioner, an attorney acting pro se, prevailed in a Tax Court case involving the valuation of a donated Norman Rockwell print. He then moved for an award of reasonable litigation costs pursuant to sec. 7430, I.R.C. 1954. Held, respondent's position in the Tax Court proceeding was unreasonable, and petitioner is entitled to litigation costs. Held, further, a pro se attorney-petitioner is not entitled to an award for the value of his own services. Held, further, petitioner is awarded the sum of $ 1,860, representing expert witness fees and the fee for filing his Tax Court petition.
1Opinion of the Court
E. Roger Frisch and Marie L. Frisch, Petitioners v. Commissioner of Internal Revenue, Respondent
Frisch v. Commissioner
Docket No. 9417-83
United States Tax Court
87 T.C. 838; 1986 U.S. Tax Ct. LEXIS 33; 87 T.C. No. 53;
October 28, 1986, Filed
Petitioner, an attorney acting pro se, prevailed in a Tax Court case involving the valuation of a donated Norman Rockwell print. He then moved for an award of reasonable litigation costs pursuant to sec. 7430, I.R.C. 1954. Held, respondent's position in the Tax Court proceeding was unreasonable, and petitioner is entitled to litigation costs. Held, further, a…
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- De Venney v. CommissionerUnited States Tax Court · 1985
- Mid-Hudson Legal Services, Inc. v. G & U, Inc.Court of Appeals for the Second Circuit · 1978
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