California Marine Cleaning, Inc. - Page 9

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          parties stipulated that petitioner had deficiencies in income tax           
          of $18,208 for FY 1992, $8,124 for FY 1993, and $6,388 for FY               
          1994, that petitioner is not liable for accumulated earnings tax            
          for those years, and that petitioner is not liable for additions            
          to tax for those years.                                                     
          G.   Petitioner's Litigation Costs                                          
               Petitioner filed a motion for an award of litigation and               
          administrative costs on September 15, 1997.  Petitioner incurred            
          attorney's fees and other costs for services performed in this              
          matter from June 14, 1996, to December 12, 1997, as follows:                
          Date of services       Fee      Attorney hours      Costs                   
          1996:                                                                       
          June 5-21           $1,650         5.5            --                        
          June 28-July 17     3,540          11.8           --                        
          July 20-Aug. 16     1,110          3.7            --                        
          Aug. 27-29          1,050          3.5            $144.48                   
          Nov. 8-21                900       3.0            --                        
          Dec. 11-16          1,170          3.9            --                        
          1997:                                                                       
          Jan. 6                   90        .3             --                        
          Jan. 27                  30        .1             --                        
          Apr. 15-25               510       1.7            --                        
          Apr. 28-May 23      7,740          25.8           --                        
          May 27-June 24      3,870          12.9           --                        
          June 26-July 16    4,530           15.1           --                        
          July 30-Aug. 25      570           1.9            --                        
          Aug. 26-Sept. 26    9,060          30.2           --                        
          Sept. 29-Oct. 18    1,080          3.6            --                        
          Nov. 10-18               480       1.6            --                        
          Nov. 26-Dec. 12    3,600           12.0            --                       
          Total               40,980         136.6          144.48                    









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