Phillip A. O'Bryon and Cyndie W. O'Bryon - Page 40

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               Thus, we allow petitioners the following reasonable costs:             
                    Item                     Cost        Cost Allowed                 
               2/25/98 telephone call        $1.88          -0-                       
               Lexis/Westlaw                 426.86         -0-                       
               Liens                         6.25           -0-                       
               General costs            281.64              $56.33                    
               Paralegal                1,053.00            46.80                     
             Total                                          103.13                    
               Accordingly, we award petitioners $4,470.60 for attorney's             
          fees and $103.13 for expenses and costs.                                    
               To reflect the foregoing,                                              
                                                  An appropriate order and            
                                        decision will be entered.                     

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