- 4 -
Respondent also offered to concede the case during the trial
preparation process. Petitioner refused to accept.
At the calendar call of this case, respondent conceded the
deficiency, and petitioner subsequently filed a motion for costs.
In his motion, petitioner claimed $5,000. The motion listed the
following synopsis of events and summary of expenses claimed,
totaling $5,356:
Date Amount Description
11-29-00 N/A Letter of deficiency
12-8-00 $ 138 Bus from Los Angeles
12-9-00 350 3 weeks motel TX
12-12-00 20 Taxi to Gulf Greyhound Park
12-15-00 1,000 Collusion
12-15-00 1,000 Defamations
12-15-00 2,000 False imprisonment, two days
$1,000 per day
12-16-00 251 Bond out of jail
12-16-00 300 Phone calls
1-2-01 60 Court and paper work
1-5-01 77 Bus to Los Angeles
from LaMarque, TX
1-09-01 100 Petition
12-3-01 60 Went to Tax Court
A taxpayer who substantially prevails in an administrative
or court proceeding may be awarded a judgment for reasonable
costs incurred in such proceedings. Sec. 7430(a)(1) and (2). A
3(...continued)
fact that petitioner had a pending civil case against Gulf
Greyhound Park in Texas. Petitioner did not offer any
explanation to the Court as to why he declined respondent’s offer
of concession.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011