Laura K. Davis, et al. - Page 37




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               Mr. Tomsic is the attorney with day-to-day responsibility              
          for these cases.  He is an attorney employed in the IRS Office of           
          Chief Counsel in Las Vegas, Nevada.  He has been a member of one            
          or more State bars since 1981.  He is admitted to practice before           
          the United States Tax Court.  His declaration contains the                  
          following chart showing the hours he spent on these cases.                  
                               144-05L 145-05L 146-05L 147-05L 149-05LTotal            
          Review case files and  3      3       3       3      3       15             
          answer petition                                                             
          Request information    5      1       1       2      1       10             
          and perform research                                                        
          Objections to motions  2      2       2       2      2       10             
          for leave to amend                                                          
          Motions for summary    6      5       20      4      15      50             
          judgment                                                                    
          Answer amended         2      2       2       2      2       10             
          petitions                                                                   
          Review info and        4      --      12      4      --      20             
          prepare settlement                                                          
          documents                                                                   
          Prepare for and attend 8      7       8       7      7       37             
          Las Vegas trial                                                             
          session                                                                     
          Total                  30     20      48      24     30     152             
               Mr. Feinberg is an Associate Area Counsel in the IRS Office            
          of Chief Counsel in Las Vegas, Nevada.  He has been in that                 
          position since September 2002 and has been employed by the Chief            
          Counsel since July 1991.  He has been a member of one or more               
          State bars since 1979.  He is admitted to practice before the               
          United States Tax Court.  His responsibilities include, among               
          other things, supervising the litigation of cases before the                






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