California Marine Cleaning, Inc. - Page 22

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          postage).  Respondent does not contend that these costs were                
          unreasonable.  We treat this as respondent's concession that                
          these costs were reasonable.                                                
               Thus, we award petitioner attorney's fees in the amount of             
          $13,585, accountant's fees of $2,162.50, and costs in the amount            
          of $144.48.                                                                 
                                                 An appropriate order will           
                                             be issued, and decision will             
                                             be entered.                              































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Last modified: May 25, 2011