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 amounts of the fees claimed by
the attorney and the principal accountant.
Specifically, R asserts that the limitation of sec.
7430(c)(1)(B)(iii), I.R.C., of $75 per hour (adjusted
for inflation) for the years in issue, applies to all
fees claimed.
Held: P failed to establish that a special factor
existed which justifies an award of attorney's fees in
excess of the $75 limitation (adjusted for inflation).
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