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I. Summary
We shall award attorney’s fees and expenses in the amount of
$123,914.40 in respect of the Izen fee request and $23,190.34 in
respect of the Jones fee request.43 We shall address the manner
in which the awards are to be administered in a separate order or
orders implementing this opinion.
To reflect the foregoing,
Appropriate orders will be issued.
43 It turns out that the Izen fee award is the smallest of
the three fee awards we have granted that are premised on actual
participation in the briefing and argument of the test case
appeal. In Dixon VII, we posited a “range of reasonableness”
with regard to the number of hours properly devoted to the core
aspects of the test case appeal, with Izen occupying the low end
of that range. See Dixon v. Commissioner, T.C. Memo. 2006-97 at
Part III.C.1.b. It is not surprising that the attorneys who
joined the fray at a later stage--who did not participate in the
Dixon II trial of the test cases or the Dixon III evidentiary
hearing--would have spent more startup time than Izen in order to
familiarize themselves with the records of the trial and hearing
that he was instrumental in creating. Nor is it surprising that
Porter & Hedges, which had the most available resources and the
least amount of time to deploy them, would come in on the high
end of the range (even after application of a 130-hour haircut).
Suffice it to say that the variances in the amounts of the three
awards should not be interpreted as a judgment on our part
regarding the relative quality and effectiveness of the
underlying appellate representations.
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