Robert T. Cozean v. Commissioner

109 T.C. No. 10

UNITED STATES TAX COURT ROBERT T. COZEAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19318-95. Filed October 15, 1997. Prior to trial, R conceded the deficiencies determined for the years 1990 through 1992. P filed a timely claim for an award of litigation costs, including, among other things, attorney's fees billed at $250 per hour and one accountant's fees billed at $170 and $175 per hour and another's fees billed at $90 and $92 per hour. R concedes that P has satisfied all the requirements for entitlement to litigation costs and disputes only the…