Phillip A. O'Bryon and Cyndie W. O'Bryon - Page 34

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          of the Diplomat Associates issue in their trial memoranda.  Time            
          billed after January 2000 until early March (25.3 hours) when the           
          attorneys began preparing the trial memoranda is unrelated to the           
          Diplomat Associates issue, and attorney's fees for that period              
          will not be awarded.  Some fees billed for time after early March           
          are related to general matters that include in part the Diplomat            
          Associates issue.  Such time is related to the preparation of the           
          trial memorandum, meetings with respondent's counsel to discuss             
          the final settlement, and attendance at the call of the calendar            
          at the trial session.  Time related to the attorneys' effort to             
          secure petitioners' payment of the attorney's fees, however, is             
          not related to the Diplomat Associates issue.                               
               Petitioners' attorneys billed the following hours                      
          aggregating 52.9 hours for work unrelated to the Diplomat                   
          Associates issue:                                                           

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