Robert and Ines M. Gillespie, et al. - Page 36




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          Prepared for and attended8.75      8.75      8.25      124.75               
          Las Vegas trial session                                                     
          Total hours              22.50     25.50     24.00     72.00                
               1  The sum of the sixth row (Answered amended petitions) should be 2   
          hours and the sum of the eighth row (Prepared for and attended Las Vegas trial
          session) should be 25.75 hours.  The correct total hours, however, is 72    
          hours.                                                                      
               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                
          Court.  In connection with these cases, he supervised the                   
          activities of Messr. Tomsic and Wong, and, as supervisor, he                
          familiarized himself with the cases, discussed handling of the              
          cases and issues presented, reviewed all documents that were                
          prepared for filing with the Court, and attended all proceedings            
          concerning the cases at the Las Vegas trial session.  He                    
          estimates that he spent a total of 10 hours on these cases.                 
               Respondent claims that it is reasonable to utilize hourly              
          charges of $150, $125, and $200 for Messrs. Tomsic’s, Wong’s, and           
          Feinberg’s time, respectively, in computing the lodestar amounts            
          for these cases.  Respondent argues that those rates are                    
          consistent with the rates that were allowed by the Court for the            








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