John M. & Rebecca A. Dunaway - Page 9

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               With regard to the August 26, 2003, mailing to the Court,              
          respondent has conceded $2.67, but petitioners claim $117.70 for            
          postage and related office supplies.  The amended petition                  
          consists of the same number of pages as the original petition,              
          and we conclude that petitioners likely incurred the same cost to           
          mail the amended petition as they incurred to mail the original             
          petition, or $4.65.  The record does not contain any                        
          substantiation of additional office supplies purchased in                   
          connection with this mailing, and we do not award petitioners any           
          amount with regard thereto.                                                 
               With regard to the March 19, 2004, mailing to respondent,              
          respondent has conceded $2.67, but petitioners claim $4.42.  The            
          March 19, 2004, letter is not contained in the record, but                  
          respondent has conceded its existence, and in light of the                  
          established cost of petitioners’ other mailings, we conclude that           
          petitioners incurred a cost of $4.42 to mail the March 19, 2004,            
          letter to respondent.                                                       
               With regard to the two April 2004 Federal Express deliveries           
          (one to respondent and one to the Court), respondent has conceded           
          the full amounts claimed by petitioners.                                    
               With regard to an alleged April 2004 mailing, petitioners              
          claim $8.50 for postage and office supplies.  The record does not           
          contain any substantiation of this purported mailing.                       
               With regard to the June 8, 2004, mailing to the Court of the           
          five-page revised expense report, petitioners claim to have                 
          incurred an estimated cost of $9.60.  The evidence indicates that           





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