- 7 -
To the extent that any of the Jones firm fees are not found
to constitute “reasonable litigation costs” under section
7430(c)(1)(B)(iii), the estates contend that they are “reasonable
litigation costs” under section 7430(c)(1)(B)(ii) which include
“the reasonable cost of any study, analysis, engineering report,
test, or project which is found by the court to be necessary for
the preparation of the party’s case”.
We agree with the estates that the Jones firm’s fees are
allowable to the extent permissible under section
7430(c)(1)(B)(iii). We do not agree that the fees would be
allowable as costs under section 7430(c)(1)(B)(ii), to the
extent not allowable as attorney’s fees under section
7430(c)(1)(B)(iii).
From the Court’s point of view Attorney Benjamin and the
Jones firm were acting as “attorneys” and not “experts” in the
setting of this case. That point of view is in accord with our
ruling that Attorney Benjamin’s report was a legal brief and
coincides with the fact that the report was not received as
direct testimony under Rule 143(f). There was a need for legal
analysis on the legal question of co-ownership and partition in
Louisiana. Indeed, the subject report was relied upon by the
estates and attached to the estates’ posttrial brief. As such,
the subject report was considered by the Court and parties in
connection with their legal analysis of the valuation issues,
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011