John M. & Rebecca A. Dunaway - Page 5

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          May 4, 2004, Court hearing5 and $3 relating to the parking fee.             
          The revised expense report also reflected a reduction to $88.96             
          for petitioner’s lost wages,6 an increase to $158.64 for postage,           
          delivery, and office supplies, and an increase to $1,248.90                 
          relating to the purported value of petitioners’ research time.7             
               On September 28, 2004, petitioners also mailed to the Court            
          by certified mail petitioners’ reply to respondent’s memorandum             
          brief (petitioners’ reply brief).  The envelope in which                    
          petitioners’ reply brief was mailed is in evidence, and a mailing           
          cost of $4.42 is indicated thereon.  We note that petitioners               
          apparently did not serve upon respondent’s counsel copies of any            
          of the documents that petitioners submitted to the Court, and               
          petitioners do not claim any postage or delivery costs relating             
          to service copies.                                                          
               Below is a schedule, by category, of petitioners’ claimed              
          litigation costs, reflecting the differing amounts petitioners              
          claim in their original and in their revised expense reports:               




               5  Petitioners calculated the $10.50 mileage costs at $0.35            
          per mile for 30 miles.                                                      
               6  The reduced $88.96 for lost wages was calculated at                 
          $11.12 per hour for 8 hours.                                                
               7  The increased $1,248.90 relating to petitioners’ research           
          time actually reflected a reduction from 141 hours in the                   
          original expense report to 128 hours in the revised expense                 
          report, but the increased $1,248.90 apparently included                     
          additional alleged costs of phone calls, copying, and office                
          supplies.  The record does not indicate the hourly rate                     
          petitioners used in their revised calculation.                              




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