Legal Opinion
John M. & Rebecca A. Dunaway v. Commissioner
United States Tax Court
Decided March 14, 2005No. 10542-03Unknown
1Opinion of the Court
124 T.C. No. 7
UNITED STATES TAX COURT JOHN M. & REBECCA A. DUNAWAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10542-03. Filed March 14, 2005. 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. John M. Dunaway and Rebecca A. Dunaway, pro sese.…
2Cases cited36 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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