Jerry and Patricia A. Dixon, et al. - Page 15

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          principles enunciated in Cooter & Gell v. Hartmarx Corp., [496              
          U.S. 384 (1990),] preclude us from awarding appellate fees and              
          expenses under the bad faith exception to the American rule”.               
          Having determined to proceed under section 7430, and with a nod             
          to Izen’s previous objection, we ordered petitioners to submit              
          net worth affidavits for all real parties in interest with                  
          respect to their appellate fee requests; namely, “those                     
          individuals who have made payments to Porter & Hedges or Michael            
          Minns, P.L.C.--through contributions to the Atlas Legal Defense             
          Fund or otherwise--or are liable to Porter & Hedges or Michael              
          Minns, P.L.C. for the unpaid portion of the requested fees and              
          expenses”.  See Rule 231(b)(4); see also infra Part I.A.                    
          Meanwhile, in an order dated September 8, 2005, which we                    
          incorporate by reference and reproduce as Appendix B, we                    
          similarly rejected the Youngs’ reliance on section 6673 and                 
          ordered them to submit net worth affidavits for all real parties            
          in interest.12                                                              
               On November 7, 2005, the PH petitioners filed a motion for             
          reconsideration of our September 1 order, as well as a separate             


          12 That order also pertains to a motion for appellate fees                  
          and expenses filed in this Court in July 2005 by the                        
          participating nontest case petitioners represented by Jones.  We            
          subsequently informed the parties that we would handle that                 
          motion and the Youngs’ appellate fee motion (filed by Izen)                 
          separately from petitioners’ appellate fee requests.  To complete           
          the story regarding appellate fee requests, the Court understands           
          that Sticht and respondent are working on a comprehensive                   
          stipulation and submission regarding requests for fees by                   
          participating nontest case petitioners represented by Sticht.               




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