Gall v. Department of Revenue

I. INTRODUCTION

This matter is before the court on the form of General Judgment and Affidavit in Support of Claim for Attorney Fees prepared by Defendant (the department). In addition, after the trial in this matter was held on September 21, 2006, but before the court rendered its opinion,1 Plaintiff (taxpayer) filed two motions to admit evidence. After the court issued its opinion, taxpayer filed a Motion for Reconsideration that included objections to the department's form of judgment.

II. ANALYSIS

A. Attorney Fees

The matter of attorney fees is governed by Tax Court Rule (TCR) 68 C, which…