David J. Edwards - Page 32

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         Spaid to reimburse respondent for 5 hours of Ms. Zusi’s time and             
         5 hours of Ms. Moe’s time.                                                   
              On August 23 through November 9, 2001, November 13-28, 2001,            
         and January 18-29, 2002, Ms. Zusi prepared respondent’s original             
         posttrial brief and reply brief, which were reviewed by Ms. Moe.             
         Ms. Zusi alleges she spent 62 hours on frivolous issues, and that            
         Ms. Moe spent 5.75 hours reviewing and conferring with Ms. Zusi              
         on the frivolous issues.  We do not order Ms. Spaid to reimburse             
         respondent for any of the time spent by Ms. Zusi and Ms. Moe in              
         preparing respondent’s posttrial and reply briefs.  By this time,            
         the “Delpit”, “Scar”, and “Agency” arguments had clearly been                
         established as frivolous, petitioner had conceded the sham trust             
         issue, respondent’s briefs make only a passing reference to the              
         frivolous arguments, and, in any event, the time alleged to have             
         been spent on the frivolous arguments appears to be excessive.               





















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