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ESTATE OF WHITE v. COMMISSIONER

Dkt. No. 518-05.

93 T.C.M. 978 (2007)

T.C. Memo. 2007-54

Estate Of Daphne Baynham White, Deceased, Kemble White, Independent Executor v. Commissioner.

United States Tax Court.

March 7, 2007.

Attorney(s) appearing for the Case

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 $3,935. The estate's motion is governed by section 7430 of the Internal Revenue Code (hereinafter all section references are to such Code, unless stated otherwise) and by...

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