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In the Court’s Opinion, the Court addressed the $622 inter-
est determination, the $16 Travelers Prop. determination, the $8
WSB interest determination, petitioners’ alleged capital gain
issue, and petitioners’ alleged capital loss issue. In the
Court’s Opinion, the Court held for respondent on all of the
foregoing issues except the $8 WSB interest determination.
In petitioners’ motion and the affidavit attached thereto,
petitioners claimed the following litigation costs (claimed
litigation costs):
Tax Court filing fee: $60.00
Mailing costs: $90.15
Delivery fee: $330.00
Consultation costs: $2,900.00
Document preparation: $640.45
Parking fee: $96.40
Transportation: $647.50
Telephone calls: $82.40
Petitioners did not provide any additional information with
respect to the claimed litigation costs.
Discussion
As pertinent here, section 7430(a) authorizes an award to
the prevailing party of reasonable litigation costs incurred in
connection with a case brought in the Court against the Commis-
sioner of Internal Revenue (Commissioner) involving the determi-
nation of any tax, interest, or penalty under the Code. The term
“prevailing party” means, in general, any party who (1) has
substantially prevailed with respect to (a) the amount in contro-
versy, sec. 7430(c)(4)(A)(i)(I), or (b) the most significant
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Last modified: November 10, 2007