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2. Miscellaneous expenses of $536.50. These expenses are
itemized in Ms. Lyons’s affidavit, which describes “estimates of
various other expenses incurred” as follows:
Copying (600 pages @ $.50 per page) $300.00
Postage & Federal Express Charges 125.00
Transcript from U.S. Tax Court 36.50
Long distance telephone calls 75.00
Total 536.50
3. “Filing fees” of $180. Petitioners have not further
described these fees.
C. Costs Relating to Grigoraci I Proceedings
As a threshold matter, we note that some of the litigation
and administrative costs that petitioners have claimed relate to
the proceedings in Grigoraci I. In particular, the affidavits
that petitioners have submitted in support of their motion for
litigation and administrative costs specify that $3,800 of the
claimed $5,395 of administrative personnel expenses was incurred
with respect to the proceedings in Grigoraci I. Moreover, all
but $60 of the claimed filing fees appear to relate to the
Grigoraci I proceedings.8 In addition, it appears that an
8 Petitioners have not itemized the $180 of “filing fees”
that they have claimed. We take judicial notice that when
petitioners filed their petition in this case on July 11, 2001,
the fee for filing a petition in this Court was $60. Petitioners
have failed to establish that they incurred more than $60 of
filing fees in this proceeding. We find as a fact that only $60
of the claimed filing fees relates to the instant proceeding.
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