Estate of John L. Baird, Deceased, Ellen B. Kirkland and J. Samuel Baird, Co-Executors - Page 6

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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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