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Petitioners also requested an additional $20 which was not
listed as a cost in the itemized statement. Petitioners
presented no detailed explanation of what this cost related to.
We shall not award this amount. Rule 231(d); Powers v.
Commissioner, 100 T.C. at 492.
The itemized statement shows $1,203.02 in costs for fax,
postage, parking and taxi, photocopying, hotel, transcript, and
airplane ticket expenses.13 We find these amounts to be
reasonable; therefore, we award 80 percent of these costs.
To reflect the foregoing,
An appropriate order
will be issued.
13 While we may not usually award costs for hotel and
airplane ticket expenses, we find these costs to be reasonable
based upon all of the facts and circumstances present in this
case. See supra note 11.
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