- 3 -
Discussion3
The estates, by means of a Second Supplemental Motion for
Award of Reasonable Litigation Costs and Reasonable
Administrative Costs claimed litigation and administrative costs,
as follows:
Estate of Litigation costs Administrative costs
John Baird $142,612.47 $622.50
Sarah Baird 141,191.58 592.40
Because it has been decided that the estates are entitled to
litigation and administrative costs, we must consider
respondent’s arguments concerning the reasonableness of the
claimed costs.
Section 7430 permits the prevailing party to recover an
award of reasonable litigation costs. Section 7430(c)(1)(B)(iii)
generally limits the hourly rate for attorney’s fees. To the
extent that attorney’s fees are part of the estates’ claimed
litigation costs, they are being claimed at the statutory hourly
3 To the extent relevant, the findings of fact set forth in
Estate of Baird I and Estate of Baird II are incorporated by this
reference. There is no need for an evidentiary hearing, and
the Court will rule on the amount of fees and costs based on
the parties’ submissions and the existing record. See Rule
232(a)(1) and (2) of the Tax Court’s Rules of Practice and
Procedure.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011