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Attorney Benjamin, ranged from $120 to $250 per hour, with the
vast majority of billing hours exceeding $150 per hour.6
Respondent makes a two-part argument with respect to
Attorney Benjamin’s and the Jones firm’s fees. Respondent first
argues that any costs for expertise (presumably legal or
otherwise) is not reasonable because it is well settled that
expert testimony in the form of legal opinions is generally not
received by courts. More particularly, respondent argues that
the estates were aware that expert opinions on domestic law are
not admissible by the Tax Court. The second part of respondent’s
argument is that the Jones firm’s fees should not be allowed as
attorney’s fees because the members of that firm were hired as
“experts” and not used for that purpose.
In response, the estates contend that section 7430(c)(3)(A)
provides that “fees for the services of an individual (whether or
not an attorney) who is authorized to practice before the Tax
Court or before the Internal Revenue Service shall be treated as
fees for the services of an attorney.” The estates point out
that all nine of the Jones firm individuals for whom fees are
claimed were either authorized to practice before the Court or
the Internal Revenue Service.
6 There is no contention by respondent that any of the
individuals in the Jones firm are not qualified to be included in
a fee claim under the statute or that there is excessive overhead
included in the Jones firm charges.
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Last modified: May 25, 2011