Jerry and Patricia A. Dixon - Page 28




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          compensation, we shall exclude from the remaining amount eligible           
          for an award of attorney's fees one-third of the amount that Mr.            
          Izen received from the Belton fund.                                         
               To recapitulate, test case and nontest case petitioners                
          represented by Mr. Izen are entitled only to an award of                    
          attorney's fees equal to two-ninths of the amounts that they paid           
          to the Belton fund.  We have arrived at this fraction by                    
          eliminating from consideration all attorney's fees and costs                
          incurred in providing services to Mr. Kersting, including the               
          two-thirds of the Belton fund payments to Messrs. Bradt and                 
          Fujiwara and the law firm of Yempuku and Kugisaki, and one-third            
          of the amount that Mr. Izen received from the Belton fund.15                
               Messrs. Jones and Sticht have also failed to prove the                 
          amount of attorney's fees that their clients incurred as a                  
          consequence of the Government misconduct in the trial of the test           
          cases.  Consistent with the preceding discussion, we are prepared           
          to award their clients attorney's fees and costs pursuant to                
          section 6673(a)(2) in amounts reduced from those claimed.  In the           
          absence of satisfactory substantiation and justification of the             
          actual attorney's fees and costs incurred, we shall award                   
          attorney's fees and costs in amounts equal to two-thirds of the             
          amounts claimed by Messrs. Jones and Sticht.                                



          15  Our orders in these cases will give effect to our                       
          holding on this point on the basis of the amounts that Mr. Izen             
          has reported that his clients contributed to the Belton fund.               




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