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Hours Hourly
Attorney/Item expended rate Total cost
Wendy Pearson 4.1 $195 $799.50
Terri Merriam 6.4 195 1,248.00
Jennifer Gellner 12.5 150 1,875.00
Jaret Coles 6.5 125 812.50
Legal assistants 8.2 75 615.00
Contract assistance 6.5 50 325.00
Share of group fees
and costs1 –- -- 6,354.05
Total fees and 12,029.05
costs
1The amount petitioner claims for her share of the
group fees and costs represents charges to separate
accounts for two groups of Hoyt investor clients and
includes attorney’s fees billed at an hourly rate of
$195 for some of petitioner’s attorneys and the costs
of contract assistance, online research, postage,
copies, and the attorneys’ hotels, meals, and parking
during the 2004 trials of the sec. 6015 issue, as well
as the costs of work performed by legal assistants.
2. The Parties’ Arguments
Respondent contends that the costs petitioner claims are
unreasonable because the hourly rate charged by some of
petitioner’s attorneys exceeds the statutory maximum, and
petitioner has not shown that any of the special factors in
section 7430(c)(1)(B)(iii) that justify a higher rate applies.
Respondent further argues that costs petitioner claims for her
share of the group fees are not reasonable because (1) the method
of billing does not properly account for the time expended or the
hourly rate at which the work was performed, and (2) the fees
were charged for work that contributed to the resolution of
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