Estate of John L. Baird, Deceased, Ellen B. Kirkland and J. Samuel Baird, Co-Executors - Page 5

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          to be offered as his direct testimony under Rule 143(f).  In                
          ruling that the Attorney Benjamin’s report on a matter of                   
          domestic law would not be received as an expert’s opinion under             
          Rule 143(f), the Court did not question Attorney Benjamin’s                 
          expertise or review whether he was qualified.  The Court                    
          suggested that Attorney Benjamin’s opinion was in effect a legal            
          brief that could be attached to the estates’ posttrial briefs in            
          further support of their position on the legal questions                    
          associated with the partition of Louisiana realty.  The estates             
          did attach Attorney Benjamin’s report or opinion to their opening           
          posttrial brief.                                                            
               As part of its claim for litigation costs, each estate                 
          included $19,298.50 attributable to the law firm of Jones,                  
          Walker, Waechter, Poitevent, Carrere & Denegre, L.L.P. (Jones               
          firm) for a “Study Analysis re:  * * * [Louisiana] Co-Ownership             
          and Partition Law”.  The $19,298.50 represents one-half of the              
          $38,597.00 for legal work by the Jones firm.  In particular,                
          $18,470.00 of the $38,597.00 is represented by billings of                  
          Attorney Benjamin representing 25.10 hours at $343.03                       
          ($8,610.00), 28.00 hours at $350.00 ($9,800), and .20 hours at              
          $300.00 ($60).  The remaining $20,127.00 of the $38,597.00 was              
          attributable, in smaller amounts, to eight other individuals in             
          the Jones firm.  The hourly billing rates for the eight                     
          individuals, other than                                                     






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