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
OPINION
PARR, Judge:
This matter is before us on petitioners’ motion for litigation costs. The issues are: (1) Whether the position of the United States in the civil proceeding was unreasonable, and if so, (2) whether a pro se attorney-petitioner may be compensated for the value of services rendered in his own behalf, and (3) what amount of litigation costs should be awarded. The second issue is one of first impression in this Court.
Respondent determined a deficiency in Federal individual income tax against petitioners for 1979 in the amount of $6,506, and an addition to tax under section…
2Cases cited23 opinions
- Ellis v. CassidyCourt of Appeals for the Ninth Circuit · 1980
- Gilbert A. Cuneo v. Donald H. RumsfeldCourt of Appeals for the D.C. Circuit · 1977
- Eddie David Cox v. United States Department of JusticeCourt of Appeals for the D.C. Circuit · 1979
- 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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