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Dates Hours Fees Allowed
Disallowed
Prior to 6/24/1998 1.8 -0-
6/24/1998 to 1/18/1999 1.7
1/19/1999 to 12/31/1999 5.3
1/1/2000 to 3/20/2000 44.1
Diplomat(100%)
6/24/1998 to 1/18/1999 1.4 $154
1/19/1999 to 12/31/1999 9.8 1,194
1/1/2000 to 3/20/2000 1 140
General
6/24/1998 to 1/18/1999 42.9 995.40
1/19/1999 to 12/31/1999 31.3 810.80
1/1/2000 to 3/20/2000 42.6 1,176.40
Total attorney fees allowed 4,470.60
Costs
Petitioners provided a billing statement for costs of
$716.63. A charge of $1.88 is attributable to a long distance
telephone call made February 25, 1998, prior to the issuance of
the notice of deficiency. That cost is disallowed.
The costs include $6.25 for "Copy of judgment liens" filed
with the county recorder and common pleas court dated March 17,
2000, and $426.86 for "Lexis/Westlaw" dated March 31, 2000. The
judgment liens are to protect the attorneys' ability to collect
their fees and are unrelated to the issues in this case.
Additionally, the time sheets indicate that all of the legal
research conducted during the year 2000 was unrelated to the
Diplomat issue. Therefore, we allow petitioners none of the
costs for judgment liens or "Lexis/Westlaw".
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