- 37 -
Petitioner bears the burden of proving that the amount of
the costs claimed is reasonable. Rule 232(e); Powers v.
Commissioner, 100 T.C. at 491. We conclude that because
petitioner has failed to fully substantiate her claim for a share
of the general group’s fees, she is entitled to recover only a
portion of the amount she claims. For purposes of computing the
amount petitioner is entitled to recover, we shall assume that
the composition of the general group of Hoyt investor clients
remained constant at its greatest size, 97, throughout the 14-
month period that petitioner participated in the group fee
arrangement. Accordingly, we award petitioner $2,301.95, which
represents a one-ninety-seventh share of the general group’s
attorney’s fees adjusted to an hourly rate of $150 and costs.24
24Although the billing records submitted for the general
group’s account were incomplete, see supra note 21, we were able
to construct a complete set of billing records based on the
records submitted in related cases involving motions for
litigation costs that were filed by other members of the general
group of Hoyt investors. See Bulger v. Commissioner, docket No.
3829-03; Foy v. Commissioner, T.C. Memo. 2005-116. We take
judicial notice of the records submitted in these related cases
for purposes of computing the amount we award petitioner for her
share of the general group’s fees and costs. We compute
petitioner’s share of the general group’s fees and costs as
follows: $256,031.11 (total fees and costs incurred by general
group of Hoyt investors), minus $141,882 (attorney’s fees
incurred at hourly rate of $195), plus $109,140 (total attorney’s
fees incurred at $195 hourly rate adjusted to hourly rate of
$150), divided by 97 (members of Hoyt investor group), equals
$2,301.95.
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