Brian G. Takaba - Page 33




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          of Chief Counsel in Honolulu, Hawaii.  Mr. Hochman has been                 
          practicing law since at least 1982.  Respondent asks                        
          reimbursement at a rate of $200 an hour for Mr. Hochman’s time.             
          Mr. Sulla does not question the reasonableness of that rate.  All           
          of the hours claimed for Mr. Hochman were expended after Mr.                
          Sulla filed the status report.  We believe that 21.75 hours was             
          reasonably necessary for Mr. Hochman to do the work he described.           
          We find that $200 is a reasonable hourly charge for Mr. Hochman’s           
          time and that he reasonably expended 21.75 excess hours on this             
          litigation.  The lodestar amount for Mr. Hochman’s time is                  
          $4,350.                                                                     
               The total lodestar amount for the time of Mr. Lau and Mr.              
          Hochman is $10,500.  Respondent has not itemized costs for travel           
          expense, photocopying, or supplies used in preparing the cases.             
          Respondent limits his request for costs to the total lodestar               
          amount.  We shall require Mr. Sulla to pay costs in that amount.            
                    5.  Conclusion                                                    
               We find that $10,500 is a reasonable amount for respondent’s           
          excess attorney’s fees incurred by reason of Mr. Sulla’s                    
          unreasonable and vexatious multiplication of these proceedings.             
          Therefore, we shall make the order to show cause absolute and               
          order Mr. Sulla personally to pay respondent $10,500 pursuant to            
          section 6673(a)(2), that he make payment by means of a certified            
          check, cashier’s check, or money order in favor of the Internal             






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