Wayne C. Mason - Page 4

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            document to petitioner's then former counsel, attorney Giffin.                              
            Having received no reply, respondent mailed petitioner a proposed                           
            settlement document reflecting respondent's concession of the                               
            deficiency notice determinations on three subsequent occasions,                             
            March 16, April 10, and May 4, 1998.  Respondent requested that                             
            petitioner sign and return the proposed settlement document so                              
            that the parties could avoid an appearance on the designated                                
            trial date, May 18, 1998.  Petitioner declined to sign the                                  
            proposed settlement document because no agreement could be                                  
            reached regarding the recovery of litigation costs.                                         
                  At the calendar call on May 18, 1998, respondent orally                               
            conceded the determinations in the notice of deficiency.                                    
            Pursuant to the Court's Order, a stipulation of settled issues                              
            was filed on July 6, 1998.  Petitioner filed his motion for                                 
            litigation costs on June 30, 1998, seeking recovery for the                                 
            following costs:                                                                            
                  Postage costs1                                   $13.58                               
                  Filing fee                                       60.00                                
                  Fees paid to attorney Giffin           2 487.50                                       
                  Fees paid to attorney Curtin                     200.00                               
                  Mileage - 3,792 miles                                                                 
                  1To the extent any litigation costs are to be awarded in this case,                   
            respondent does not contest the postage costs.                                              
                  2Actually, petitioner claims $547.50 in fees paid to attorney Giffin.                 
            However, the $547.50 amount includes $60 in filing fee.  For accuracy, we have              
            properly reflected the figures as $487.50 for attorney's fees and $60 for                   
            filing fee.                                                                                 
                  With the exception of 245 miles and $8.54 in postage costs,                           
            all of the foregoing costs were incurred on or before March 16,                             

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