Estate of Elma Middleton Dailey, Deceased, Donor, K. Robert Dailey, II, Executor - Page 8




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          these circumstances, respondent’s contention that only half of              
          these hours were allocable to the FLP issue is more than                    
          reasonable.  Accordingly, petitioners are entitled to only 53               
          hours relating to briefing and posttrial review.  Petitioners               
          also seek 3 hours for review of respondent’s posttrial brief by             
          Chamberlain, but respondent’s posttrial brief does not even                 
          mention the FLP issue.  Accordingly, petitioners are not entitled           
          to these costs either.                                                      
               Petitioners attributed 59 hours to work performed by Riddle            
          and allocated 57 of these hours to the FLP issue.  Riddle served            
          as attorney for the probate of Mrs. Dailey’s estate, represented            
          her during the administrative proceedings, and assisted                     
          Chamberlain during litigation.  Petitioners have adequately set             
          forth the services he performed.  We reject respondent’s                    
          contention that such services were duplicative.  Accordingly,               
          petitioners are entitled to 57 hours relating to work performed             
          by Riddle.                                                                  
               Thus, petitioners are entitled to litigation costs in the              
          amount of $42,700 (i.e., 305 hours).                                        
               Contentions we have not addressed are irrelevant, moot, or             
          meritless.                                                                  
               To reflect the foregoing,                                              










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