- 3 -
g. Separately Claimed Fee Request Hours .. 44
h. Miscellaneous Additional Adjustments .. 45
3. Summary ................... 46
D. Hours Reasonably Expended--Jones Fee Request ... 46
1. Reliability of Documentation ......... 46
2. Specific Time Entries ............ 48
a. In General ............... 48
b. Dismissal and Recertification ...... 48
c. The Cerasolis’ Motion To Intervene ... 49
d. Pre- and Post-Appeal Tax Court Filings . 50
e. Miscellaneous Additional Adjustments .. 51
3. Summary ................... 51
E. Calculation of Lodestars ............. 51
1. Izen Fee Request ............... 51
a. 2000 and 2001 .............. 51
b. 2002 through 2005 ........... 52
c. 2006 .................. 52
d. Total .................. 52
2. Jones Fee Request .............. 53
a. 2000 and 2001 .............. 53
b. 2002 and 2003 ............. 53
c. Total .................. 54
F. Adjustment to Izen’s Fees-on-Fees Lodestar To
Reflect Limited Success .............. 54
G. Reasonable Expenses ............... 55
1. Izen Expense Request ............ 55
2. Jones Expense Request ............ 56
H. Amounts Paid or Incurred by Eligible Persons ... 57
1. Izen Fee Request ............... 57
a. Indirect Payments ............ 57
b. Indirect Obligations .......... 57
c. Direct Payments ............. 58
d. Direct Obligations--Fixed Amounts .... 59
e. Direct Obligations--Additional Amounts . 60
2. Jones Fee Request .............. 62
I. Summary ...................... 63
Appendix--September 8, 2005 Order .............. 64
MEMORANDUM OPINION
BEGHE, Judge: These cases are part of the Kersting tax
shelter litigation. In this opinion, we consider motions for
attorney’s fees and expenses relating to services provided by Joe
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