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rate (adjusted by the statutorily prescribed cost-of-living
adjustment) as provided under section 7430(c)(1)(B)(iii).4
Respondent generally contests5 the reasonableness of the
estates’ claim for fees and costs, based on the following
contentions: (1) Attorney’s fees claimed for services of an
attorney called by the estates as an expert witness are not
allowable; (2) litigation fees and costs appear duplicated
because the issues were the same as to both estates and the
estates were billed similar amounts; (3) the quantity of hours
billed for some of the tasks appears unreasonable for a single
issue (valuation) case. We address each of respondent’s
contentions separately.
Attorney’s Fee Claimed for Attorney Who Was Initially Called as
an Expert Witness.
Background
The estates intended to proffer at trial Attorney Edward B.
Benjamin, Jr. as an expert witness on the subject of co-ownership
and partition or real property under Louisiana law. Respondent
moved in limine to exclude Attorney Benjamin’s report, which was
4 The estates’ claim of attorney’s fees is based on the
adjusted statutory hourly rate (as opposed to the actual rate
billed) of $130 for 1999, Rev. Proc. 98-61, 1998-2 C.B. 811; $140
for 2000 and 2001, Rev. Proc. 99-42, 1999-2 C.B. 568 and Rev.
Proc. 2001-13, 2001-1 C.B. 337; and $150 for 2002, Rev. Proc.
2002-59, 2001-2 C.B. 623.
5 Respondent also contested the hourly rate claimed in the
estates’ initial motions, but the estates conceded that the rate
should be limited to the adjusted statutory hourly rate.
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