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that one group of Hoyt investors (the general group) ranged in
size from 97 to 75 members during the 14-month period that
petitioner participated in the group fee arrangement and that
petitioner’s pro rata share of the general group’s fees was
computed by dividing the total monthly charges equally among all
members of the group.23 Petitioner’s counsel further contend
that there existed a separate group of nine Hoyt investors
including petitioner (the litigation group) whose cases were set
for trial during the Court’s February 2004 trial session and that
the nine Hoyt investors shared the total billing costs of trial
preparation equally, with the exception of approximately 15 hours
that were allocated among the general group. In addition,
petitioner’s counsel produced a spreadsheet demonstrating how the
total monthly fees incurred by the general group of Hoyt investor
clients in January 2004 were divided equally among petitioner and
the other participants.
After reviewing the record, we conclude that petitioner’s
share of the group fees was incurred in connection with her
section 6015 proceeding, that petitioner benefited from the work
her attorneys performed for both groups of Hoyt investor clients,
and that petitioner is entitled to recover a reasonable share of
the fees and costs she incurred as a member of the group. With
23The billing records of the general group’s account appear
to be missing the first page for the month of December 2003. See
infra note 26.
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