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Izen then filed a motion in the Adairs’ interlocutory appeal to
transfer consideration of attorney’s fees on appeal to the Tax
Court. See 9th Cir. R. 39-1.8. Although the Court of Appeals
promptly granted the motion, Izen waited more than 2 years to
file his appellate fee request with this Court. That fee request
is currently pending and will be the subject of a later opinion.
See infra note 12.
On May 28, 2003, the Court of Appeals, acting through the
panel that had decided Dixon V, issued the following order in
response to petitioners’ appellate fee requests:
Appellants’ request for attorneys’ fees on appeal
is remanded to the Tax Court for a determination of
entitlement and, if warranted, amount. Although not
required by this order, an evidentiary hearing may aid
the Tax Court in making this determination. The panel
retains jurisdiction over all further proceedings that
may arise.
Thereafter, petitioners’ counsel attempted, unsuccessfully, to
retrieve from the Court of Appeals the documents relative to the
appellate fee requests. Petitioners’ counsel and respondent’s
counsel eventually filed in this Court a Special Stipulation of
Facts Concerning Appellants’ Request for Attorneys’ Fees on
Appeal (the stipulation), stipulating the authenticity of the
appellate fee requests and all related objections, oppositions,
replies, and records attached as exhibits to the stipulation.
Petitioners have largely pursued their appellate fee requests in
this Court on a joint basis.
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