Estate of John L. Baird, Deceased, Ellen B. Kirkland and J. Samuel Baird, Co-Executors - Page 8

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          which included the question of the possibility of the partition             
          of Louisiana realty.  There is no limitation that permissible               
          attorney fees under section 7430(c)(1)(B)(iii) can be recovered             
          only for attorneys who make an entry of appearance in the                   
          controversy.  Nor do we find that it was unreasonable for the               
          estates to use such expertise.  Accordingly, we hold that the               
          estates are entitled to recover reasonable attorney’s fees under            
          section 7430(c)(1)(B)(iii).                                                 
               Regarding the question of reasonableness under section                 
          7430(c)(1)(B)(iii), the Jones firm’s fees must be subjected to              
          the adjusted statutory hourly rate unless there is a showing that           
          the subject matter of this case involved complex matters                    
          requiring special legal skills.  In that regard, Attorney                   
          Benjamin’s qualifications were not tested, and he was not                   
          accepted or rejected as an “expert” by the Court.  Furthermore,             
          the estates have not established and/or argued that the nine                
          individuals from the Jones firm had the type of expertise that              
          would warrant fees in excess of the adjusted statutory hourly               
          rate.  We accordingly hold that the reasonable or recoverable               
          fees of the Jones firm must be limited to the adjusted statutory            
          hourly rate, a task that we leave to the parties under the                  
          operation of Rule 155.                                                      
               The estates’ secondary or alternative approach is to claim             
          that any portion of the Jones firm’s fees not allowed as attorney           






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