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fees. The billing records for both group accounts identify the
attorneys who performed work on the innocent spouse cases and set
forth the time expended by each attorney, the attorneys’ hourly
rates, and the nature of the work performed.23 Petitioner’s
counsel contend in their supporting declarations 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. 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.
23The billing records of the general group’s account appear
to be missing the first page of charges for April 2003 and pages
in March and December 2003, including monthly summary pages of
the total charges for March and December 2003. See infra note
26.
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