John M. & Rebecca A. Dunaway - Page 1

                                   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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