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petitioner spent on the secretarial and informal office meetings
was allocated to businesses other than CDI, since the secretaries
and other employees also performed services for those other
enterprises. Petitioner also allocated an average of 3 minutes
to each item of correspondence he read for CDI. He allocated 5
seconds for each check that he had signed for CDI.
Petitioner also testified that he examined telephone billing
records to determine the time he had spent on CDI-related calls.
While he stated that he was able to differentiate which calls
were made on behalf of the partnerships and which calls were made
for CDI, on cross-examination petitioner could not say on whose
behalf some of the calls were made, nor did he recognize many of
the phone numbers. Although petitioner claimed to have called
some of the numbers to find out who they belonged to when
preparing for trial, he neglected to keep any notes or record of
his efforts. (The record does not reflect whether petitioner
calculated time spent on incoming calls he fielded on behalf of
CDI.) Petitioner was also unable to explain how he arrived at
his estimate of 5 hours spent on miscellaneous administrative
office matters.
In making his calculations, petitioner did not include any
time devoted by Mrs. Carlstedt to activities for CDI other than
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