Estate of John L. Baird, Deceased, Ellen B. Kirkland and J. Samuel Baird, Co-Executors - Page 3

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               The estates, by means of a Second Supplemental Motion for              
          Award of Reasonable Litigation Costs and Reasonable                         
          Administrative Costs claimed litigation and administrative costs,           
          as follows:                                                                 
               Estate of      Litigation costs    Administrative costs                
               John Baird     $142,612.47              $622.50                        
               Sarah Baird    141,191.58               592.40                         
          Because it has been decided that the estates are entitled to                
          litigation and administrative costs, we must consider                       
          respondent’s arguments concerning the reasonableness of the                 
          claimed costs.                                                              
               Section 7430 permits the prevailing party to recover an                
          award of reasonable litigation costs.  Section 7430(c)(1)(B)(iii)           
          generally limits the hourly rate for attorney’s fees.  To the               
          extent that attorney’s fees are part of the estates’ claimed                
          litigation costs, they are being claimed at the statutory hourly            

               3 To the extent relevant, the findings of fact set forth in            
          Estate of Baird I and Estate of Baird II are incorporated by this           
          reference.  There is no need for an evidentiary hearing, and                
          the Court will rule on the amount of fees and costs based on                
          the parties’ submissions and the existing record.  See Rule                 
          232(a)(1) and (2) of the Tax Court’s Rules of Practice and                  

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Last modified: May 25, 2011