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partnership are allocable to that partner); Frisch v.
Commissioner, 87 T.C. 838, 846 (1986); Republic Plaza Props.
Pship., T.C. Memo. 1997-239 (holding that a taxpayer is not
entitled to litigation costs where the taxpayer is not obligated
to pay any of the litigation costs at issue); Thompson v.
Commissioner, T.C. Memo. 1996-468 (holding that a wife cannot be
awarded litigation costs that were paid by her husband). We have
defined the word “incur” as “to become liable or subject to:
bring down upon oneself.” Frisch v. Commissioner, supra at 846.
Petitioner concedes that Caspian agreed to pay all
litigation costs incurred on behalf of petitioner, and petitioner
did not pay any litigation costs. Because Caspian, a separate
entity, paid all litigation costs in issue, petitioner did not
“bring down upon” himself any debt. We therefore cannot award
costs to petitioner because petitioner did not actually pay or
incur any litigation costs. See Grigoraci v. Commissioner, 122
T.C. 272 (2004); Foothill Ranch Co. Pship. v. Commissioner,
supra.
To reflect the foregoing,
An appropriate order will
be issued.
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Last modified: May 25, 2011