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Tokarski v. Commissioner, 87 T.C. 74, 77 (1986); Sacks v.
Commissioner, T.C. Memo. 1994-217.
At trial, Tupitza testified that all of his firm's bills,
for probably 10 years, have been done by computer. He was asked
by respondent how frequently entries were put into the computer.
Tupitza responded:
A Well, I used to have a computer at my desk and
I would often put my time in each day as I did things
and then somebody else in the office came along and
thought mine was faster, so I don't have a computer
there now.
I usually gave the time to Felicia on a daily
basis, or we meet on a daily basis -- Felicia being my
secretary. We confirm what our notes are for what was
done on that day and then she enters it in. Many of
the things she enters in contemporaneously or
simultaneously with my doing the work.
Q Did Mrs. Scott ever ask you to cut your bill in
this case?
A Yes, she did.
Q When?
A At a point in time when I reported to her that
I didn't think we were going to be able to get any
money out of Lynch and Reardon and she didn't want to
pay for any time that related to that. We hadn't
billed for it as yet, but she asked me not to bill her
for it.
Q That would be billable time with respect to
pursuing collection efforts?
A That's correct.
Q Other than that, there would have been no
reason for you to cut your bill in this case, correct?
A Not that I can think of at the moment, no.
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