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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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