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parties’ disagreement about the fees and costs for presentation
to the Court.
Respondent contends that the facts we consider here are
similar to those in Mearkle v. Commissioner, 90 T.C. 1256 (1988).
In that case, the taxpayers refused to accept the Commissioner’s
full concession for 4 months before trial, and we held that the
taxpayers had protracted the litigation and were not entitled to
fees for the protracted 4-month period. Here, however,
respondent did not concede the substantive issue until January
20, 2000, whereas he argues that petitioner should not be allowed
to recover fees for work performed preparing the case for trial
between January 13 and the concession date. We cannot agree with
respondent’s cutoff date because respondent made an offer to
resolve the fee issue but had not conceded the underlying issue
for trial. Accordingly, respondent’s analogy to Mearkle v.
Commissioner, supra, is inapposite.
In view of the foregoing, petitioner is entitled to fees for
5.91 hours plus 59.14 hours, or 65.05 hours, at $130 per hour, or
$8,456.50, and costs of $149.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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