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document to petitioner's then former counsel, attorney Giffin.
Having received no reply, respondent mailed petitioner a proposed
settlement document reflecting respondent's concession of the
deficiency notice determinations on three subsequent occasions,
March 16, April 10, and May 4, 1998. Respondent requested that
petitioner sign and return the proposed settlement document so
that the parties could avoid an appearance on the designated
trial date, May 18, 1998. Petitioner declined to sign the
proposed settlement document because no agreement could be
reached regarding the recovery of litigation costs.
At the calendar call on May 18, 1998, respondent orally
conceded the determinations in the notice of deficiency.
Pursuant to the Court's Order, a stipulation of settled issues
was filed on July 6, 1998. Petitioner filed his motion for
litigation costs on June 30, 1998, seeking recovery for the
following costs:
Postage costs1 $13.58
Filing fee 60.00
Fees paid to attorney Giffin 2 487.50
Fees paid to attorney Curtin 200.00
Mileage - 3,792 miles
1To the extent any litigation costs are to be awarded in this case,
respondent does not contest the postage costs.
2Actually, petitioner claims $547.50 in fees paid to attorney Giffin.
However, the $547.50 amount includes $60 in filing fee. For accuracy, we have
properly reflected the figures as $487.50 for attorney's fees and $60 for
filing fee.
With the exception of 245 miles and $8.54 in postage costs,
all of the foregoing costs were incurred on or before March 16,
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