- 50 -
Moreover, unlike Izen, Jones commenced his intervention efforts
well after the Court of Appeals had effectively determined that
the interests of the participating nontest case petitioners were
adequately represented in the test case appeal. See supra Part
III.C.2.a. We therefore disallow all of his (and his
paralegal’s) time relating to the Cerasolis’ motion to intervene,
amounting to 37.15 hours of attorney time and 14.1 hours of
paralegal time.38
d. Pre- and Post-Appeal Tax Court Filings
The reconstructed worksheets include time entries relating
to filings in this Court that both predate (motion for
reconsideration of Dixon IV--May 2000) and postdate (status
reports--April 30 and May 2003) the period of the appeal. As
those entries are not properly includable in a request for
appellate fees, we disallow the corresponding 14.56 hours of
attorney time and 10.2 hours of paralegal time.
37(...continued)
1991-614), would not automatically terminate at the Tax Court
door. Consequently, we believe Jones’s efforts in that regard
are properly compensable.
38 In their third supplement to the Jones fee request, the
Jones petitioners assert that Jones’s work on the Cerasolis’
motion to intervene “was useful to other counsel as they prepared
for oral argument.” Again, we fail to see the beneficial effect.
See supra note 25.
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