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transcript fee (plus postage) was included in the fees and costs
we considered in Dixon IV. Accordingly, we disallow both
amounts. We also disallow the following items: “Initial fee to
set up Legal Defense Fund file”--$30; “Set up Legal Authority
file”--$30; “Postage/copy charges of letter to Clerk, State Board
of Equalization re Dixon appeal and stay”--$1.34; “Postage/copy
charges of the rest of the Wayne Young story to all of clients”--
$397.76; “Set up Steering committee file”--$30; “Postage/copy
charges fee application”--$23.95 (subsumed within the $181.35
postage/copy charge subsequently claimed with respect to the
initial filing); difference between aggregate expenses claimed in
latest filing and sum of “broken out” amounts--$34.05. The
remaining allowable expenses amount to $3,417.84.
2. Jones Expense Request
The Jones petitioners claim additional expenses of
$7,784.70. We disallow the following items: (1) Copying and
postage for Tax Court filings relating to Dixon III and Dixon
IV--$1,204.38; (2) copying and postage for court filings relating
to the Cerasolis’ motion to intervene in the test case appeal--
$554.36; (3) copying and postage for client correspondence
predating the period of the appeal--$2,753.84; (4) copying and
postage for client correspondence postdating the period of the
appeal--$229.68. The remaining allowable expenses amount to
$3,042.44.
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