- 37 -
5. Conclusion
To summarize, we award petitioner the following attorney’s
fees and costs:27
Time Hourly
Attorney/Item expended rate Total cost
Wendy Pearson 8.8 hours $150 $1,320.00
Terri Merriam 2.9 hours 150 435.00
Jennifer Gellner 10.5 hours 150 1,575.00
Jennifer Gellner 2.1 hours 110 231.00
Costs -- -- 1,350.34
Share of group fees
and costs1 -- -- 5,879.17
Total fees and costs awarded 10,790.51
1Petitioner’s award for her Share of Group Fees and Costs
includes $3,577.22 (share of fees from litigation group of Hoyt
investors), and $2,301.95 (share of fees from general group of
Hoyt investors).
C. Conclusion
We have carefully considered all remaining arguments made by
the parties for results contrary to those expressed herein, and,
to the extent not discussed above, we find those arguments to be
irrelevant, moot, or without merit.
27Respondent does not contend that the fees and costs at
issue here must be traced and allocated to the various positions
taken by the parties under sec. 6015, nor does he contend that
his positions under sec. 6015(b) and (f) were substantially
justified. Moreover, respondent’s failure to timely and properly
evaluate petitioner’s sec. 6015(c) argument, in our view, was
responsible for the legal work expended on arguments for relief
under sec. 6015(b) and (f). Consequently, we have not attempted
to allocate the fees and costs to the various arguments made by
the parties under sec. 6015.
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