Estate of John L. Baird, Deceased, Ellen B. Kirkland and J. Samuel Baird, Co-Executors - Page 4

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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.                                                          
               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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