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other attorney’s fees in this case. As determined above,
petitioner is entitled to recover $22,969, or approximately 60
percent, of her $37,998 of potentially recoverable attorney’s
fees relating to the underlying dispute. Applying that
percentage to the $8,575 of fees relating to the prosecution of
the motion, we find that petitioner is entitled to recover $5,145
of such fees.
3. Other Costs
Petitioner claims additional litigation costs of $1,068.48.
Of that amount, $318.50 is attributable to paralegal and legal
assistant time entries pertaining solely to the fraud issue.13
We conclude that petitioner is entitled to recover such fees in
proportion to her recovery of the fraud defense amount. As
determined above, petitioner is entitled to recover $22,969, or
approximately 74 percent, of the $31,204 fraud defense amount.
Applying that percentage to the $318.50 of paralegal and legal
assistant fees, we find that petitioner is entitled to recover
$236 of such fees.
We are unable to discern from the record the portion of
petitioner’s remaining costs of $749.98 that is attributable to
the fraud issue. Applying the 60 percent “success ratio” that we
13 Petitioner actually included the paralegal and legal
assistant fees in her claim for attorney’s fees. We treat such
claim as a claim for litigation costs other than attorney’s fees.
See O’Bryon v. Commissioner, T.C. Memo. 2000-379 at n.2.
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