-19- March 3, 1996. This Court has awarded costs for computer research. Powers v. Commissioner, 100 T.C. at 493. Accordingly, we allow $108.92 for legal research costs. Accordingly, we award petitioner attorney's fees in the amount of $5,476.90, miscellaneous litigation costs of $20, and research costs of $108.92. An appropriate order and decision will be entered.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
Last modified: May 25, 2011