Laura E. Austin - Page 28

               C.   Expert Witness Costs                                              
               Petitioner claims a total of $3,413 for the costs of expert            
          witnesses.  Section 7430(c)(1)(B) provides the term "reasonable             
          litigation costs" includes the reasonable expenses of expert                
          witnesses in connection with a court proceeding, except that no             
          expert witness shall be compensated at a rate in excess of the              
          highest rate of compensation for expert witnesses paid by the               
          United States.  Sec. 7430(c)(1)(B)(i).                                      
               Petitioner submitted copies of itemized bills from Charles             
          Currie, Jr. (Currie), a certified public accountant, and Louis              
          Vinson (Vinson), an accountant, and Ed Moyer (Moyer), Director of           
          Patient Care at Emory Adventist Hospital, for $1,360, $1,800, and           
          $128, respectively.  Currie prepared petitioners' income tax                
          returns (Form 1040), and the income tax returns (Form 1120-S) for           
          ASAP, for 1988 through 1993.  At trial, Currie testified about              
          the accounting method used by ASAP, and its business operations.            
          Vinson prepared ASAP's 1120-S return for 1994, analyzed ASAP's              
          tax returns for previous years, and testified at trial regarding            
          the accounting practices of small service-based businesses.                 
          Moyer testified as an expert on the business practices of                   
          hospitals that contract with nursing agencies to meet their                 
          temporary staffing requirements.  Although Moyer did not submit a           
          written report, we allowed him to testify as an expert with                 
          respect to industry practice.  Rule 143(f)(2).  We find these               

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