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tax costs |
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tax costs n. a motion to contest a claim for court costs submitted by a prevailing party in a lawsuit. It is called a "Motion to Tax Costs" and asks the judge to deny or reduce claimed costs. Example: a winning party claims a right to have his/her attorneys fees and telephone bills paid by the loser, even though they are not allowable as costs under state law or the contract which was the subject of the suit. So the loser makes a "Motion to Tax Costs" to avoid paying these charges. (See: cost bill) |
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Regardless of the type of transaction involved, the book's emphasis is to show tax advisers how to pare the tax costs of transactions to the absolute minimum. These numbers get us to combined federal and state income tax costs that are often 40% or even 45% on grain sales (because of the self-employed Social Security tax costs). said the current tax costs California smokers more than $1 billion a year. |
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