Eugene P. Kremer - Page 7




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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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