Laura K. Davis, et al. - Page 40




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               C.  Conclusion                                                         
               We find that $25,800 is a reasonable amount for respondent's           
          excess attorney's fees incurred by reason of Mr. Jones’s                    
          unreasonable and vexatious multiplication of these proceedings.             
          Therefore, we shall make the orders to show cause absolute and              
          order Mr. Jones personally to pay $5,100, $3,400, $8,200, $4,000,           
          and $5,100 in docket Nos. 144-05L, 145-05L, 146-05L, 147-05L, and           
          149-05L, respectively, pursuant to section 6673(a)(2).9                     
          IV.  Conclusion                                                             
               To reflect the foregoing,                                              

                                             An appropriate order will be             
                                        issued, and an order and decision             
                                        will be entered in each docket.               
          .                                                                           














               9  Alternatively, with respect to respondent’s attorney’s              
          fees allocated to reviewing case files and answering petition, we           
          make the award pursuant to Rule 33(b), as discussed supra.                  






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