124 T.C. No. 7
UNITED STATES TAX COURT
JOHN M. & REBECCA A. DUNAWAY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10542-03. Filed March 14, 2005.
Petitioners are pro se litigants.
Held: Under sec. 7430, I.R.C., petitioners are
not entitled to recover as litigation costs any amounts
representing the value of their research time.
Held, further, petitioners are entitled to recover
as litigation costs out-of-pocket postage and delivery
costs and their mileage costs and parking fees incurred
to attend a court hearing.
John M. Dunaway and Rebecca A. Dunaway, pro sese.
Thomas J. Travers and Aimee R. Lobo-Berg, for respondent.
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