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Time Hourly
Attorney/Item expended rate Total cost
Wendy Pearson 8.8 hours $195 $1,716.00
Terri Merriam 2.9 hours 195 565.50
Jennifer Gellner 10.5 hours 150 1,575.00
Jennifer Gellner 2.1 hours 110 231.00
Legal assistant 10.3 hours 75 772.50
Contract assistance 10.0 hours 50 500.00
Tax Court filing fee -- -- 60.00
Postage -- -- 5.84
Online research -- -- 12.00
Share of group fees
and costs1 -- -- 5,916.20
Total fees and costs 11,354.04
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 as well as the
costs of work performed by legal assistants.
2. The Parties’ Arguments
Respondent contends that the costs petitioner claims are
unreasonable in that the hourly rate charged by some of
petitioner’s attorneys exceeds $150 per hour, and petitioner has
not shown that any of the three special factors enumerated in
section 7430(c)(1)(B)(iii) apply. 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 hourly rate at which the work
was performed, and (2) the fees were charged for work that
contributed to the resolution of clients’ cases other than
petitioner’s and, therefore, were not “incurred in connection
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