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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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