Mem. in Support of Mot. for Additional Costs · MICHAEL SKIDMORE, etc., Plaintiff, vs. LED...
Transcript of Mem. in Support of Mot. for Additional Costs · MICHAEL SKIDMORE, etc., Plaintiff, vs. LED...
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Peter J. Anderson, Esq., Cal. Bar No. 88891 E-Mail: [email protected] LAW OFFICES OF PETER J. ANDERSON A Professional Corporation 100 Wilshire Boulevard, Suite 2010 Santa Monica, CA 90401 Tel: (310) 260-6030 Fax: (310) 260-6040 Attorneys for Defendants JAMES PATRICK PAGE, ROBERT ANTHONY PLANT, JOHN PAUL JONES, WARNER/CHAPPELL MUSIC, INC., SUPER HYPE PUBLISHING, INC.,ATLANTIC RECORDING CORP., RHINO ENTERTAINMENT COMPANY and WARNER MUSIC GROUP CORP.
Helene Freeman, Esq., admitted pro hac vice E-Mail: [email protected] PHILIPS NIZER LLP 666 Fifth Avenue New York, NY 10103-0084 Tel: (212) 977-9700 Fax: (212) 262-5152Attorneys for Defendants JAMES PATRICK PAGE, ROBERT ANTHONY PLANT and JOHN PAUL JONES
UNITED STATES DISTRICT COURT
CENTRAL DISTRICT OF CALIFORNIA
WESTERN DIVISION
Case No. 2:15-cv-03462 RGK (AGRx)
DEFENDANT WARNER/ CHAPPELL MUSIC, INC.’S MEMORANDUM OF POINTS AND AUTHORITIES IN SUPPORT OF MOTION FOR AWARD OF ADDITIONAL COSTS; DECLARATION
Date: August 8, 2016 Time: 9:00 a.m.
Courtroom of the Honorable R. Gary Klausner
United States District Judge
MICHAEL SKIDMORE, etc.,
Plaintiff,
vs.
LED ZEPPELIN, et al.,
Defendants.
)))))))))))
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MEMORANDUM OF POINTS AND AUTHORITIES
1. INTRODUCTION
Defendant Warner/Chappell Music, Inc. (“Warner/Chappell”) respectfully
submits this Memorandum in support of its Motion for the award of additional costs
not taxable by the Clerk.
In this copyright infringement action, the Court has discretion to award
Warner/Chappell “full costs” (17 U.S.C. § 505), and the award of full costs is
appropriate. As a prevailing party, Warner/Chappell is presumably entitled to costs,
and its successful defense against plaintiff’s copyright claim furthered the purposes
of the Copyright Act. See, Warner/Chappell Motion for Attorneys’ Fees, at Memo.
at 2-5. Accordingly, Warner/Chappell should be awarded its non-taxable costs,
including expert witness fees, video deposition costs, trial transcript charges and
counsel’s travel expenses for depositions in this action, as well as any service of
process charges, deposition costs and witness fees that Warner/Chappell has
concurrently applied to the Clerk to tax, but which the Clerk deems non-taxable.
2. WARNER/CHAPPELL IS PROPERLY AWARDED ITS NON-
TAXABLE COSTS
The Copyright Act provides:
“In any civil action under this title, the court in its discretion may
allow the recovery of full costs by or against any party other than the
United States or an officer thereof.”
17 U.S.C. § 505. Giving “full costs” meaning, the Ninth Circuit has held in a
copyright infringement action the “district courts may award otherwise non-taxable
costs, including those that lie outside the scope of [28 U.S.C.] § 1920, under § 505.
Twentieth Century Fox Film Corp. v. Entm’t Distrib., 429 F.3d 869, 885 (9th Cir.
2005), cert. denied 548 U.S. 919 (2006). “In addition to regular taxable costs,
allowable costs under section 505 include costs for service of process, depositions
expenses, copying, computer assisted legal research, expert witness fees, and travel
Case 2:15-cv-03462-RGK-AGR Document 295-1 Filed 07/07/16 Page 2 of 66 Page ID #:8853
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costs.” Perfect 10, Inc. v. Giganews, Inc., No. CV 11-07098-AB SHX, 2015 WL
1746484, at *6 (C.D. Cal. Mar. 24, 2015) (compiling cases).
Here, Warner/Chappell has currently applied to the Clerk to tax the taxable
costs, including deposition transcript costs and service of process charges. As for
non-taxable costs recoverable under 17 U.S.C. Section 505, Warner/Chappell is
properly awarded:
The video costs Warner/Chappell paid for the videotaped depositions
taken by plaintiff or by defendant, totaling $12,227.90;
The expert witness fees charged by plaintiff’s experts for providing
their deposition testimony in this action, of at least $6,355.00;
The expert witness fees Warner/Chappell incurred to defense expert
witnesses, totaling $138,571.00;
The trial transcript costs totaling $10,791.63; and
Coach airfare and hotel charges Warner/Chappell incurred for its
counsel’s attendance at depositions outside this judicial district,
totaling $$11,753.53.
See, attached Declaration at 4-7, ¶¶ 3-8, & Exhibits 1-5.
In addition, Warner/Chappell respectfully requests that the Court award under
Section 505 any service of process charges, deposition costs and witness fees that
Warner/Chappell has asked the Clerk to tax but which the Clerk deems non-taxable.
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3. CONCLUSIONWarner/Chappell respectfully submits that its Motion is properly granted and
its non-taxable costs awarded.
Dated: July 7, 2016 /s/ Peter J. Anderson Peter J. Anderson, Esq.
LAW OFFICES OF PETER J. ANDERSONA Professional Corporation
Attorney for Defendants JAMES PATRICK PAGE, ROBERT
ANTHONY PLANT, JOHN PAUL JONES, WARNER/CHAPPELL MUSIC, INC., SUPER HYPE PUBLISHING, INC.,
ATLANTIC RECORDING CORP., RHINO ENTERTAINMENT COMPANY and WARNER MUSIC GROUP CORP.
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DECLARATION OF PETER J. ANDERSON
I, Peter J. Anderson, declare and state:
1. I am an attorney admitted to practice before this Court and all Courts of
the State of California. I have personal knowledge of the following facts and could
competently testify to these facts if called upon to do so.
2. In this action, I represent defendants James Patrick Page, Robert Plant,
John Paul Jones, Warner/Chappell Music, Inc. (“Warner/Chappell”), Atlantic
Recording Corporation, Rhino Entertainment Company and Warner Music Group
Corp. This Declaration is submitted in support of Warner/Chappell’s Motion for the
award of additional costs not taxable by the Clerk.
Video Costs of Depositions
3. While there are important reasons to videotape depositions, videotape
depositions in this case were especially important because this case involves musical
works and, as a result, all but one of the videotaped depositions included the playing
of recordings and in some instances the deponents’ performance of compositions.
Accordingly, both plaintiff and defendants took videotaped depositions in this
action.
4. Plaintiff took the videotaped depositions of Mr. Page, Mr. Plant and Mr.
Jones, and videotaped depositions of defendants’ experts, Dr. Lawrence Ferrara and
Robert Mathes. Warner/Chappell incurred costs in order to obtain copies of the
video recordings of those depositions. In addition, defendants took the videotaped
depositions of Jay Ferguson and Mark Andes and videotaped depositions of
plaintiff’s experts, Dr. Alexander Stewart, Erik Johnson, Kevin Hanson, Brian
Bricklin and Dr. Michael Einhorn. Attached to this Declaration as Exhibit 1 are true
and correct copies of the invoices and my firm’s checks or check stubs for the
following payments for video recordings of these depositions, and which video
charges total $12,227.90:
(a) Video charges of $1,238.75 for defendants’ deposition of Jay
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Ferguson;
(b) Video charges of $1,020.70 for defendants’ deposition of Mark
Andes;
(c) Video charges of $900.00 for plaintiff’s deposition of James
Patrick Page;
(d) Video charges of $900.00 for plaintiff’s deposition of John Paul
Jones;
(e) Video charges of $900.00 for plaintiff’s deposition of Robert
Plant;
(f) Video charges of $1,295.00 for defendants’ deposition of
plaintiff’s expert, Dr. Alexander Stewart;
(g) Video charges of $1,455.00 for defendants’ depositions of
plaintiff’s experts, Erik Johnson and Kevin Hanson;
(h) Video charges of $2,075.00 for defendants’ deposition of
plaintiff’s expert, Dr. Michael Einhorn;
(i) Video charges of $175.00 for plaintiff’s deposition of Michael
Ware;
(j) Video charges of $700.00 for plaintiff’s deposition of defendants’
expert, Rob Mathes;
(k) Video charges of $525.00 for plaintiff’s deposition of defendants’
expert, Dr. Lawrence Ferrara (misspelled on the invoice as “Jerrara”); and
(l) Video charges of $1,043.45 for defendants’ deposition of
plaintiff’s expert, Brian Bricklin.
Expert Witness Fees Charged by
Plaintiff’s Experts for Deposition Testimony
5. Defendants took the depositions of plaintiff’s five expert witnesses. To
date, plaintiff’s counsel has provided invoices for only two of those experts and the
invoices overstated the amounts because plaintiff’s counsel and I agreed that
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preparation and travel time would not be charged, and because the two invoices
included plaintiff’s questioning of his own experts. I calculate the actual expert fee
payable to those two experts, Dr. Stewart and Dr. Einhorn, at $3,325 and $3,030,
respectively, and have asked plaintiff’s counsel to provide a W-9 for each.
Warner/Chappell respectfully requests that the Court award Warner/Chappell as
additional costs, the sums Warner/Chappell pays plaintiff’s five experts for their
deposition testimony.
Defense Expert Fees
6. Warner/Chappell has paid or incurred expert witness fees for the expert
analysis and testimony of Dr. Ferrara and Mr. Mathes, both of whom testified at
trial, and for which Warner/Chappell incurred a total of $138,571.00:
(a) Attached to this Declaration as Exhibit 2 is a true and correct
copy of the Dr. Ferrara’s redacted invoices in this action, which total
$102,621.00.
(b) Attached to this Declaration as Exhibit 3 is a true and correct
copy of Mr. Mathes’ redacted invoices in this action, which total
$35,950.
Trial Transcript Charges
7. My firm paid on behalf of Warner/Chappell a total of $10,931.56 in
deposits and an additional charge for trial transcripts in this action, and received a
partial refund of $139.93 of one deposit, resulting in a total of $10,791.63 paid for
trial transcripts. Attached to this Declaration as Exhibit 4 are the invoices of the two
court reporters who reported the trial in this action.
Counsel’s Travel and Lodging Expenses
8. Plaintiff took the depositions of Mr. Page, Mr. Plant and Mr. Jones in
London, England, and the depositions of defense experts Dr. Ferrara and Mr. Mathes
in New York, New York. In addition, I took the depositions of plaintiff in Boston,
Massachusetts, Bruce Pates in Memphis, Tennessee, Dr. Stewart in Burlington,
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Vermont, Mr. Johnson and Mr. Hanson in Philadelphia, Pennsylvania, and Dr.
Einhorn in Pine Brook, New Jersey. These depositions out of the country and out of
the State, required travel by air and hotel lodging. All of my airfare was billed to
Warner/Chappell at coach rates, irrespective of the actual charge my firm incurred. I
also took the deposition of Jay Ferguson in Santa Barbara, California, which
required one night of hotel lodging there. Attached to this Declaration as Exhibit 5
are true and correct copies of excerpts of invoices my firm rendered to
Warner/Chappell, showing charges of $8,908.56 for airfare and $2,844.97 for
lodging expenses, that Warner/Chappell incurred in connection with my attendance
at the foregoing depositions, and which total $11,753.53.
I declare under penalty of perjury that the foregoing is true and correct.
Executed on July 7, 2016.
/s/ Peter J. Anderson PETER J. ANDERSON
Case 2:15-cv-03462-RGK-AGR Document 295-1 Filed 07/07/16 Page 8 of 66 Page ID #:8859
LAWRENCE FERRARA, INC. MUSIC ANALYSIS
17 HOBART AVENUE SHORT HILLS, NEW JERSEY 07078
tel. (973) 467-5080 e-mail: [email protected]
November 20, 2015 Invoice #: Stairway Sept. – Nov. 2015
Nathaniel A. Osher, Esq. Vice President, Legal & Business Affairs Warner/Chappell Music, Inc. 10585 Santa Monica Boulevard Los Angeles, CA 90025-4950
Re: : musicological services
Bill for Professional Services
7.6 hours, $3,002
21.4 hours, Prior art search, transcriptions and analysis: $8,453
(Telephone conversations, professional courtesy: NC)
TOTAL, 29 Billed hours: $11,455 due
Thank you for your courtesy and interest in my professional services.
Sincerely,
By: Lawrence Ferrara, Ph.D.
Copy to: Ellen Hochberg, VP. Warner Music Group Corp. Peter Anderson, Esq.
EXHIBIT 230
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LAWRENCE FERRARA, Inc. MUSIC ANALYSIS
17 HOBART AVENUE SHORT HILLS, NEW JERSEY 07078
tel. (973) 467-5080 e-mail: [email protected]
March 21, 2016 Invoice #: S vs LZ 2/16/16 – 3/16/16
Nathaniel A. Osher, Esq. Vice President, Legal & Business Affairs Warner/Chappell Music, Inc. 10585 Santa Monica Boulevard Los Angeles, CA 90025-4950
Re: Skidmore vs. Led Zeppelin: musicological services
Bill for Professional Services
4.2 hours, completion of a Declaration dated 2/23/2016: $1,659
22.4 hours, completion of a Rebuttal Report to three of Plaintiff dated 3/12/2016: $8,848
5 hours, completion of a Declaration dated 3/12/2016: $1,975
(Telephone conversations, professional courtesy: NC)
(Overnight mailing of Audio Exhibit, professional courtesy: NC)
TOTAL, 31.6 Billed hours: $ 12,482 due
EXHIBIT 2 31
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Thank you for your courtesy and interest in my professional services.
Sincerely,
By: Lawrence Ferrara, Ph.D.
Copies to: Ellen Hochberg, VP. Warner Music Group Corp. Peter Anderson, Esq.
EXHIBIT 2 32
Case 2:15-cv-03462-RGK-AGR Document 295-1 Filed 07/07/16 Page 35 of 66 Page ID #:8886
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LAWRENCE FERRARA, Inc. MUSIC ANALYSIS
17 HOBART AVENUE SHORT HILLS, NEW JERSEY 07078
tel. (973) 467-5080 e-mail: [email protected]
June 29, 2016 Invoice #: S vs LZ April – June 2016
Nathaniel A. Osher, Esq. Vice President, Legal & Business Affairs Warner/Chappell Music, Inc. 10585 Santa Monica Boulevard Los Angeles, CA 90025-4950
Re: Skidmore vs. Led Zeppelin: musicological services in April, May, and June 2016
Bill for Professional Services
4 hours, Review prior art works and links to other materialssent by defendants’ counsel, 4/13 – 4/15: $1,580
3.8 hours, Revisit plaintiff’s FOUR experts’ Feb. affirmative Reports and March rebuttal reports and prepare a six-page written response, 4/16: $1,501
4.4 hours, Review the Declaration of plaintiff’s experts Johnson and Stewart OPPOSING DEFENDANTS’MOTION IN LIMINE (dated 4/15) and prepare an eight-page written response, 4/17: $1,738
1.6 hours, review, transcribe, and compare “Sonata di Chitarra” and “Summer in the City” as requested by defendants’ counsel, 4/19: $632
EXHIBIT 2 33
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3 hours, Review all musical examples in my reports, select twenty-one visual exhibits, and explicate specific use and visual needs for Demonstratives for the visual graphics technologist, 4/24-4/25: $1,185
1.4 hours, Further back-and-forth and explanation regarding demonstratives, 4/26: $553
3.6 hours, Preliminarily review the 4 Amended Reports by plaintiff’s four experts and compare with
earlier reports, 5/4 – 5/5: $1,422
2 hours, Review audio exhibits to plaintiff experts’ Amended Reports, 5/11: $790
2.6 hours, At the request of defendants’ counsel, review New York article and Ravel’s “Bolero”, double-time finger picking, and mashups, 5/12: $1,027
6.2 hours, Draft a rebuttal report to the Stewart Amended Report, 5/14: $2,449
7.2 hours, Draft rebuttal reports to the Johnson, Hanson, and Bricklin Amended Reports, and search for Audio Exhibits 1-11 to the Bricklin report which were not attached but purportedly submitted earlier but without corresponding audio exhibits #’s, 5/15: $2,844
6.4 hours, Prepare suggested questions for the Stewart deposition, 5/16: $2,528
6.2 hours, (1) Further questions RE Stewart deposition, (2) review a dissertation at the request of defendants’ counsel, and begin my own trial preparation, 5/17: $2,449
5.8 hours, Trial prep, 5/18: $2,291
4.6 hours, Trial prep including further work on the Demonstratives, 5/19: $1,817
5 hours, Further work on my rebuttals to plaintiff’s four experts’ reports, 5/21: $1,975
7 hours, Further work on my rebuttals to plaintiff’s four experts’ reports, 5/22: $2,765
EXHIBIT 2 34
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6.8 hours, Prep for my deposition and trial, 5/23: $2,686
9.8 hours, Prep for my deposition, 5/26: $3,871
2.4 hours, Work on Rebuttals, 5/29: $948
8.6 hours, Work on Rebuttals and trial prep, 5/30: $3,397
7.8 hours, Complete Rebuttal and trial prep, 5/31: $3,081
3 hours, Demonstratives for trial, 6/1: $1,185
4.2 hours, Trial prep, 6/2: $1,659
9.2 hours, Trial prep including Demonstratives, 6/3: $3,634
5 hours, Trial prep, 6/5: $1,975
8.2 hours, Trial prep including Demonstratives,6/6 – 6/7: $3,239
4 hours, Trial prep, 6/9: $1,580
5 hours, Trial prep, 6/10: $1,975
8.8 hours, Trial prep, 6/11: $3,476
7 hours, Trial prep, 6/12: $2,765
5.4 hours, Trial prep, 6/13: $2,133
6.2 hours, Trial prep and meetings in LA, 6/14: $2,449
7.4 hours, Trial prep and meetings in LA, 6/15: $2,923
8 hours, Trial prep and meetings in LA, 6/16: $3,160
5.4 hours, At courthouse to give testimony and meetings during breaks (9:30 AM – 3:00 PM), 6/17: $2,133
2.2 hours, prepare suggested musicological summary and Demonstratives for Closing Argument: $869
(Telephone conversations, professional courtesy: NC)
EXHIBIT 2 35
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(Travel time, professional courtesy: NC)
TOTAL: 199.2 BILLED HOURS: $78,684 due
Thank you for your courtesy and interest in my professional services.
Sincerely,
By: Lawrence Ferrara, Ph.D.
Copies to: Peter Anderson Karrie Von Heldt
EXHIBIT 236
Case 2:15-cv-03462-RGK-AGR Document 295-1 Filed 07/07/16 Page 39 of 66 Page ID #:8890
INVOICE-#02-12-16-1 FROM: ROB MATHES MUSIC INC. FOR: Warner/Chappell c/o The Law Offices of Peter J. Anderson (Santa Monica, CA) Re. Zeppelin Stairway to Heaven Legal Report
Hours @ $300.00 per hour. Wednesday 2/3/16—4:00 to 10:30pm – ½ hour break = 6 Hours Thursday 2/4/16---3:15 to 7:00pm – 15 min break = 3.5 Hours Sunday 2/7/16---7:30 to 10:40pm = 3 Hours and 10 Minutes Monday 2/8/16---8:00 to 8:50pm = 50 minutes Tuesday 2/9/16---2:45 to 9:30pm – 20 min break = 6 Hours and 25 Minutes Wednesday 2/10/16---4:30pm to 6:15pm = 1 hour and 45 minutes Total Hours—21 Hours and 40 Minutes ($6500.00) + Music Prep for Appendix #2 - $350
TOTAL----$6850.00
Here are my wire details: Rob Mathes Music Inc.Account #Wire #Bank:
[Bank Representative- ]
If you need to pay by check, please make it payable to: Rob Mathes Music Inc.
Thanks so much.
Rob Mathes
EXHIBIT 3 37
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INVOICE-#02-25-16-1 FROM: ROB MATHES MUSIC INC. FOR: Warner/Chappell c/o The Law Offices of Peter J. Anderson (Santa Monica, CA) Re. Zeppelin Stairway to Heaven Initial Rebuttal on Plaintiff’s Experts Reports and Recording Taurus Sheet Music on Acoustic Guitar-Mathes Second Invoice
Hours @ $300.00 per hour.Monday 2/22/16—8:00 to 10:45pm = 2 & 3/4 HoursTuesday 2/23/16---1:00 to 6:00 – 1 hour break for Lunch = 4 HoursWednesday 2/24/16---4:15 to 5:45 = 1 hour and ½ hoursTotal Hours—8 Hours and 15 minutes ($2475)
TOTAL----$2475.00
Here are my wire details:Rob Mathes Music Inc.Account #Wire #Bank:
[Bank Representative-]
If you need to pay by check, please make it payable to:Rob Mathes Music Inc.
Thank you very much. It is an honor to be serving as an expert in this case. The very questions we ask about variation and the uniqueness of individual creativity within certain classic harmonies and tradition are crucial.
Rob Mathes
EXHIBIT 3 38
Case 2:15-cv-03462-RGK-AGR Document 295-1 Filed 07/07/16 Page 42 of 66 Page ID #:8893
Law Offices of Peter J. Anderson
A Professional Corporation100 Wilshire Boulevard, Suite 2010Santa Monica, CA 90401
Nathan OsherVice President, Legal & Business AffairsWarner/Chappell Music, Inc.10585 Santa Monica Blvd.Los Angeles, CA 90025
July 01, 2016
Invoice submitted to:
In Reference To: Warner/Chappell adv. Skidmore
Invoice # 19455
For services rendered through 6/30/16
Hrs/Rate Amount
06/01/16 9.60 3,168.00330.00/hr
E-mails from and to Dr. Ferrara, from Ms.Parry, and to Mr. Mathes; telephone callfrom Mr. Mathes; e-mails from and to Mr.Meade; e-mails from and to Mr. Mathes;e-mails from and to Mr. Fleuhr; telephonecall from ; e-mails from andto Mr. Mathes; e-mails from and to Mr.Osher, and e-mail to Mr. Self; e-mails fromand to ; e-mails to and fromMr. Duvall and e-mail to Mr. Duvall; e-mailto Mr. McDowell et al. and from and to Mr.Cohen; e-mails from and to Mr. Mathes;prepare Defendants' Rebuttal Reports forattachment to Dr. Ferrara's and Mr. Mathes'reports, and e-mails to Mr. Malofiy and toMr. McDowell et al.; e-mail to Ms. Freeman;e-mails from and to Ms. Freeman and to Mr.Duvall and Mr. Mongoluzo and from and toMr. Duvall; complete review of transcriptof deposition of Mr. Johnson and selection
EXHIBIT 5 58
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Nathan Osher 11Page
Hrs/Rate Amount
06/29/16 2.70 891.00330.00/hr
Begin draft of Memorandum of Points andAuthorities in support of Motion forattorneys' fees; telephone call from Ms.Freeman; e-mail to Mr. Malofiy et al.
06/30/16 4.30 1,419.00330.00/hr
Continue preparation of draft of Memorandumof Points and Authorities in support ofMotion for attorneys' fees; e-mails fromand to Mr. Eidel, Mr. Osher and Mr.Robinson, and review Court of Appeals'decision re plaintiff's counsel'ssuspension; e-mails from and to Ms.Freeman; continue preparation of draft ofMemorandum of Points and Authorities insupport of Motion for attorneys' fees
$107,481.00325.70
Additional Charges :
05/13/16 272.03Outside Copying Service
91.70Books and recordings/exhibits
05/14/16 1,315.61Airfare
05/19/16 47.70Outside Copying Service
05/20/16 40.00Parking
05/27/16 4,721.10Deposition Costs for Robert Mathes and Laurence Ferrara
05/31/16 1,153.60Deposition Costs for Michael Ware
06/01/16 65.61FedEx
06/03/16 34.20FedEx
06/04/16 20.00Copy of Article
06/06/16 52.58Outside Copying Service
EXHIBIT 5 59
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Nathan Osher 12Page
Amount
06/07/16 65.93FedEx
06/08/16 66.10Messenger Service
06/09/16 106.44Outside Copying Service
4,000.00Court Reporter - Sandra MacNeil
4,000.00Court reporter - Cindy Nirenberg
47.47Messenger Service
06/10/16 2,727.60Transcript of Brian Bricklin
190.21Messenger Service
06/13/16 36.80Messenger Service
48.88Messenger Service
06/20/16 48.88Messenger Service
06/23/16 48.88Messenger Service
06/30/16 1,043.45Video deposition for Brian Bricklin
Total additional charges $20,244.77
Total amount of this bill $127,725.77
Previous Balance $161,301.15
6/27/2016 Payment - Thank You. Check No. 28678041 ($55,030.40)6/27/2016 Credit for witness fee - Howard Frank ($71.05)6/27/2016 Credit for witness fee - Lou Adler ($71.05)
($55,172.50)
Balance due $233,854.42
EXHIBIT 5 60
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