- 16 -
where the itemized statement does not expressly state which issue
the fees or cost relates to, we shall allocate 80 percent to the
classification issue and 20 percent to the pension or self-
employment tax issues. See id.
D. The Fees and Costs Requested
1. Attorney's Fees: 1995
The itemized statement shows that petitioners' attorney
billed 20 hours between November 8 and December 31, 1995. Two of
these hours, billed on December 1, 1995, relate to the "benefits
issue". We shall not award fees for these hours. We find the
remaining 18 hours listed on the itemized statement to be
reasonable in amount; therefore, we award 80 percent of these
hours.
2. Attorney's Fees: 1996
The itemized statement shows that petitioners' attorney
billed 36.5 hours between January 1 and December 31, 1996. One
of these hours, billed on January 2, 1996, relates to the
classification issue. We award 100 percent of this time. Six of
these hours, billed on January 23, March 1, 7, 8, 18, 19, 28, 29,
and April 1 and 5 of 1996, relate to the pension issue. We shall
not award fees for these hours. We find the remaining 29.5 hours
10 (...continued)
four pages of petitioners' response to respondent's requested
findings of fact section were dedicated to the classification
issue whereas approximately two pages of the argument section
were dedicated to the pension or self-employment tax issues. The
rest of the brief is negligible in amount.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011