FRISCH v. COMMISSIONER

Docket No. 9417-83.

87 T.C. 838 (1986)

E. ROGER FRISCH AND MARIE L. FRISCH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 28, 1986.


Attorney(s) appearing for the Case

E. Roger Frisch, pro se.

Patrick Turner, for the respondent.


OPINION

PARR, Judge:

This matter is before us on petitioners' motion for litigation costs. The issues are: (1) Whether the position of the United States in the civil proceeding was unreasonable, and if so, (2) whether a pro se attorney-petitioner may be compensated for the value of services rendered in his own behalf, and (3) what amount of litigation costs should be awarded. The second issue is one of first impression in this Court.

Respondent...

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