Wayne C. Mason - Page 9

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            recovery for 3.9 hours at $125 per hour for attorney Giffin's                               
            services.  We do not think that 3.9 hours is an unreasonable                                
            amount of time for attorney Giffin's services.  However,                                    
            petitioner may not recover at a rate in excess of $110 per hour                             
            for attorney Giffin's services.  There is no persuasive evidence                            
            that the availability of qualified attorneys to aid petitioner in                           
            redrafting the petition was limited.  See sec. 7430(c)(1).                                  
            Further, after application of the 1997 cost-of-living adjustment,                           
            the statutory rate is nevertheless limited to $110 per hour.  See                           
            sec. 7430(c)(1); Rev. Proc. 96-59, 1996-2 C.B. 392, 396.                                    
            Accordingly, petitioner's recovery for attorney Giffin's services                           
            will be limited to 3.9 hours at $110 per hour, or $429.                                     
                  Petitioner also claims recovery for $200 in attorney's fees                           
            incurred with respect to attorney Curtin's services.  Attorney                              
            Curtin assisted petitioner in providing the Appeals officer with                            
            the requested documentation that resulted in respondent's                                   
            concession of the issues raised in the notice of deficiency.                                
            Petitioner claims $200 in attorney's fees for attorney Curtin's                             
            services.  We think that petitioner's claim of $200 in this                                 
            regard meets the applicable standard and is reasonable.5                                    
                  2.  Mileage                                                                           
                  Petitioner claims recovery for mileage with regard to 3,792                           
            miles of travel allegedly incurred in connection with this case.                            

                  5  A $200 expense for attorney Curtin's services translates                           
            into 1.8 hours of service at a rate of $110 per hour.                                       

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