Northwestern Indiana Telephone Company - Page 38

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            Attribution of Legal Expenses NITCO Incurred and/or Paid to                                
            Various Legal Proceedings and Other Legal Matters                                          

                  During 1987 and 1988, the attorney’s fees in issue, that                             
            NITCO incurred and/or paid to the law firm of Baker & Hostetler                            
            (B&H), were attributable to the following legal proceedings and                            
            other legal matters:                                                                       

            Year       Amount        Proceeding or Matter                                              
            1987     $2,762.65       AT&T negotiations                                                 
            1,500.00       Constitutional challenge                                                    
            action                                                                                     
            4,337.50       Dial One Mobile                                                             
            130.00       Divestiture action                                                            
            172,756.85       Enforcement action                                                        
            1,000.00       NITCO business plan                                                         
            1988      2,500.00       AT&T negotiations                                                 
            15,959.48       Constitutional challenge                                                   
            and divestiture action                                                                     
            3,022.96       Dial One Mobile                                                             
            7,009.89       RSA #1                                                                      
            1989     10,117.80       Postal Service Investigation                                      
            1,365.44       Unknown                                                                     

            Respondent concedes that the above fees paid to B&H for AT&T                               
            negotiations and the NITCO business plan are deductible by NITCO.                          
            The Dial One Mobile matters concerned the company that Rhys                                
            owned, which was engaged in activities with respect to cellular                            
            telephone systems in Asheville, North Carolina, and Enid,                                  
            Oklahoma.  NITCO had no interest in Dial One Mobile.  The Postal                           
            Service investigation involved a matter in which certain                                   
            documents and records of NICATV's were seized from NICATV's                                
            business offices.                                                                          



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Last modified: May 25, 2011