Tan Dang & Ke T. Chaw Dang v. Commissioner - Page 10




                                       - 10 -                                         
          This case did not appear to require those skills in order for               
          petitioners to prevail.  Publicity that Rebhun received from the            
          articles apparently did not play any role in the underlying                 
          litigation.  The issues in the underlying case were not                     
          particularly difficult.  We do not minimize Rebhun’s                        
          accomplishments in this case, but winning a case does not                   
          automatically mean a special factor is present.  We find that no            
          special factor is present which justifies an award of attorneys’            
          fees at an hourly rate greater than $140.                                   
          D.   Conclusion                                                             
               Respondent concedes that Rebhun spent a reasonable amount of           
          time on the underlying case.  We award petitioners attorney’s               
          fees of $4,824.40 (34.46 hours at $140 per hour), and costs of              
          $60 for filing the petition and $151 for photocopying of                    
          respondent’s files.                                                         
               To reflect the foregoing,                                              
                                                  An appropriate order and            
                                             decision will be entered.                

















Page:  Previous  1  2  3  4  5  6  7  8  9  10  

Last modified: May 25, 2011