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Audio Technica U.S., Inc. v. United States

United States District Court, N.D. Ohio, Eastern Division

July 17, 2019

Audio Technica U.S., Inc., Plaintiff,
v.
United States of America, Defendant.

          ORDER AND DECISION (RESOLVING DOC. 145)

          JOHN R. ADAMS JUDGE UNITED STATES DISTRICT COURT

         Pending before the Court is Plaintiff's Request to Enter Bill of Costs (Doc. # 145) pursuant to Fed.R.Civ.P. 54(d)(1), 28 U.S.C. § 1920, and this Court's Final Judgment (Doc. # 144). Defendant has objected in part to the request and Plaintiff has replied in support. For the foregoing reasons, the request is GRANTED in part and DENIED in part.

         I. Background

         Plaintiff, Audio Technica U.S., Inc., filed a related civil action against Defendant United States of America for a refund of several years' worth of research tax credits pursuant to I.R.C. Secs. 41 & 174. The matter was tried before a jury, after which a unanimous verdict was delivered in favor of the plaintiff. The Court issued a Final Judgment in the matter, finding that Plaintiff had substantially prevailed on the primary issues in dispute and awarding reasonable court costs. Following this judgment, Plaintiff filed a motion requesting the Court to enter a Bill of Costs. Pursuant to 28 U.S.C. § 1920, Plaintiff requests: 1). $350.72 in Clerk and Marshal Fees, 2). $2, 761.84 in Recorded-Transcript Fees, and 3). $6, 828.80 in Printing Fees. Additionally, Plaintiff seeks to recover fees entitled “Travel Expenses for Out-of-District Counsel” in the amount of $34, 746.24. In support, Plaintiff included an affidavit of its cost calculations for each category, including an itemized receipt for “Travel and Trial Supply Fees.” Defendant objected to the latter category of fees.

         II. Analysis

         Fed. R. Civ. P. 54(d)(1) provides that “[u]nless a federal statute, these rules, or a court order provides otherwise, costs-other than attorney's fees-should be allowed to the prevailing party. But costs against the United States, its officers, and its agencies may be imposed only to the extent allowed by law.”

         Plaintiff pursues taxable costs under 28 U.S.C. § 1920. The pertinent language of § 1920 reads:

A judge or clerk of any court of the United States may tax as costs the following:
(1) Fees of the clerk and marshal;
(2) Fees of the court reporter for all or any part of the stenographic transcript necessarily obtained for use in the case;
(3) Fees and disbursements for printing and witnesses;
(4) Fees for exemplification and copies of papers necessarily obtained for use in the case;
(5) Docket fees under section 1923 of this title;
(6) Compensation of court appointed experts, compensation of interpreters, and salaries, fees, expenses, and costs of special interpretation services ...

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