Estate of John L. Baird, Deceased, Ellen B. Kirkland and J. Samuel Baird, Co-Executors - Page 10

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          Respondent’s contention appears to rest on his supposition that             
          the legal work and litigation costs were generated by one estate            
          and then doubled without performing the same work for the second            
          estate.  The estates, however, point out that the work was                  
          performed in connection with the preparation for and trial of               
          both estate tax cases, which were consolidated for purposes of              
          trial, briefing, and opinion.  The estate contends further, that            
          certain of the issues in both estates were the same, so that the            
          legal work could be performed once and one-half the cost charged            
          to each estate.  The estates have shown, by means of affidavits             
          and explanations, that there was no double billing for the same             
          legal work.                                                                 
               There is nothing in the materials before the Court that                
          would support respondent’s contention.  Nor is it apparent that             
          the amount of the attorney fees and costs are disproportionate to           
          the quantity of work described in the billing statements.                   
          Conversely, the uncontradicted affidavits provided in support of            
          the estates’ position on this aspect of the controversy are                 
          unequivocal on this point.                                                  
               Accordingly, we hold that the amounts claimed for attorney’s           
          fees and costs are not duplicate billings.                                  

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