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preparation of a motion for summary judgment. The record does
not show that petitioner filed a motion for summary judgment, nor
does it explain why petitioner's attorney would have devoted time
to the preparation of such a motion. Thus, we shall not award
fees for these hours. In addition, two charges appear, 0.9 hours
for October 4, 1995, and 0.1 hours for November 28, 1995,
relating to appointments that petitioner did not keep with her
attorney. We do not award fees for these hours. Finally,
petitioner was not the prevailing party on the travel expense
issue. This issue was a relatively simple matter of whether
petitioner could substantiate her travel deductions by adequate
records as required by section 274. This issue was not addressed
in petitioner's trial memorandum, nor is there any specific
reference in the itemized statement petitioner received from her
attorney concerning how much time he spent on it. Considering
its simplicity, we find that 3 hours would be a reasonable amount
of time to spend on this issue. The petitioner may not claim
litigation costs for this time. Petitioner submits a claim for
7.1 hours (not including the excluded hours) incurred in 1995.
We find this amount to be reasonable. Petitioner's counsel
billed an additional 9.2 hours for "Professional Services" but
presented no detailed explanation for the services provided. We
do not award fees for these hours. Rule 231(d); Bode v. United
States, 919 F.2d 1044, 1047-1048 (5th Cir. 1990).
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