T.C. Memo. 2007-54
UNITED STATES TAX COURT
ESTATE OF DAPHNE BAYNHAM WHITE, DECEASED,
KEMBLE WHITE, INDEPENDENT EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 518-05. Filed March 7, 2007.
Kemble White, for petitioner.
Valerie L. Makarewicz, for respondent.
MEMORANDUM OPINION
WHALEN, Judge: This case is before the Court to
decide a motion filed on behalf of the Estate of Daphne
Baynham White (hereinafter the estate), entitled
“Petitioner’s Motion for Costs and Attorney’s Fees”, in
which the estate seeks “litigation costs” in the amount of
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