Anita C. Human - Page 17

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          statement from Howard for his services rendered from June 3                 
          through September 5, 1997.  Howard billed for professional                  
          services in connection with the filing of petitioner's summary              
          judgment motion.  In support of her summary judgment motion,                
          petitioner relied on the same argument presented by Beeler in his           
          legal memorandum dated September 22, 1995.  Accordingly, the                
          services rendered by Howard are duplicative of those rendered by            
          Beeler.  We shall not award fees for these hours.                           
               Miscellaneous Litigation Expenses                                      
               Petitioner submitted a bill showing $206.23 of miscellaneous           
          litigation costs, including photocopying and a filing fee.  We              
          find this amount to be reasonable.                                          
               In summary, we hold that petitioner is entitled to an award            
          of attorney's fees in the amount of $8,272 for services rendered            
          by Beeler at the limited rate set forth in section                          
          7430(c)(1)(B)(iii).  Petitioner is not entitled to an award of              
          attorney's fees for services rendered by Howard.  Finally,                  
          petitioner is entitled to miscellaneous litigation expenses                 
          incurred in the amount of $206.23.                                          
               To reflect the foregoing,                                              
                                                  An appropriate order                
                                             will be issued.                          








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