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In re Canopy Fin., Inc.

UNITED STATES BANKRUPTCY COURT NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION
Sep 5, 2012

Eugene R. Wedoff

Chapter 7
FINDINGS OF FACT AND CONCLUSIONS OF LAW IN SUPPORT OF ORDER AWARDING TO SNELL
& WILMER L.L.P., ATTORNEYS FOR SPECIAL COUNSEL TO CHAPTER 7 TRUSTEE GUS A. PALOIAN, FOR ALLOWANCE AND PAYMENT OF INTERIM COMPENSATION AND REIMBURSEMENT OF EXPENSES

+---------------------------------------------------------------------+ ¦TOTAL FEES REQUESTED:¦$17,546.00 ¦TOTAL COSTS REQUESTED:¦$1,990.10 ¦ +---------------------+------------+----------------------+-----------¦ ¦TOTAL FEES REDUCED: ¦$820.00 ¦TOTAL COSTS REDUCED: ¦$132.50 ¦ +---------------------+------------+----------------------+-----------¦ ¦TOTAL FEES ALLOWED: ¦$16,726.00 ¦TOTAL COSTS ALLOWED: ¦$1,857.60 ¦ +---------------------------------------------------------------------+


TOTAL FEES AND COSTS ALLOWED: $18,583.60

The attached time and expense entries have been underlined to reflect disallowance in whole or in part. The basis for each disallowance is reflected by numerical notations that appear on the left of each underlined entry. The numerical notations correspond to the enumerated paragraphs below.

(3) Reimbursement Limited to Actual, Necessary Expenses

The Court denies the allowance of reimbursement for expenses that were not actually and necessarily incurred by the applicant. See 11 U.S.C. §§ 330(a)(1)(B) & 331. The fee application fails to demonstrate that the requested expenses for photocopies or facsimiles (or both) were actual out-of-pocket disbursements and that the quoted rates were necessary in light of prevailing (and lower) commercial rates. In the absence of such proof, the Court will allow reimbursement of photocopy expenses at a rate of $.10 per page in accordance with prevailing commercial rates and will not allow expenses for facsimiles.

(7) Lumping

The Court may impose a ten percent penalty for "lumping." In re Wildman, 72 B.R. 700, 709 (Bankr. N.D. Ill. 1987) ("Applicants may not circumvent the minimum time requirement or any of the requirements of detail by "lumping" a bunch of activities into a single entry, [citation omitted]. Each type of service should be listed with the corresponding specific time allotment.").

(11) Overhead Costs are Non-Compensable

The Court denies reimbursement for fees or expenses that are overhead costs. Expenses which are overhead are not compensable because they are built into the hourly rate. See In re Wildman, 72 B.R. 700, 731 (Bankr. N.D. Ill.. 1987). Overhead, for bankruptcy purposes, includes "all continuous administrative or general costs or expenses incident to the operation of the firm which cannot be attributed to a particular client or cost." In re Convent Guardian Corp., 103 B.R. 937, 939-40 (Bankr. N.D. Ill. 1989) (quoting In re Thacker, 48 B.R. 161, 164 (Bankr.N.D. Ill. 1985)).

(12) Clerical Work Not Compensable

The court disallows the compensation of clerical or stenographic employees of the professional for the performance of routine clerical or administrative activities in the normal course of the professional's business, such as photocopying, secretarial work, or routine filing. Such activities are not in the nature of professional services and must be absorbed by the applicant's firm as an overhead expense. In re Dimas, LLC, 357 B.R. 563, 577 (Bankr. N.D. Cal. 2006) (citing Missouri v. Jenkins, 491 U.S. 274, 288 n. 10 (1989)). See also In re Chellino, 209 B.R. 106, 114 (Bankr. CD. Ill. 1996) (Paralegal, but not "clerk" services entitled to compensation at an hourly rate; clerk activities are overhead of the professional); Souza v. Miguel, 32 F.3d 1370, 1375 (9th Cir. 1994) (Trustee not entitled to reimbursement or compensation of overhead expenses such as secretarial, stenographic, clerical, and routine messenger services).

___________


Eugene R. Wedoff


United States Bankruptcy Judge

FEDERAL TAX ID NUMBER 88-0089731

Snell & Wilmer


LLP.


GUS A. PALOIAN, TRUSTEE


CANOPY FINANCIAL INC.


C/O SEYFARTH SHAW LLP


INVOICE DATE: 6/7/2012


CLIENT ID: 61848 JSD


DUE UPON RECEIPT

WHEN MAKING PAYMENT, PLEASE REFER TO OUR CLIENT ID
(ABOVE) AND INCLUDE REMITTANCE COPY
INVOICE SUMMARY

SUMMARY OF INVOICES RENDERED THROUGH: 05/31/12

+------------------------------------------------------------------+ ¦MATTER¦FILE TITLE ¦INVOICE¦FEES ¦COSTS ¦TOTAL ¦ +------+-------------------------+-------+--------+-------+--------¦ ¦61848 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦NEVADA COLLECTION EFFORTS¦1425075¦11720.00¦1869.10¦13589.10¦ ¦0001 ¦ ¦ ¦ ¦ ¦ ¦ +----------------------------------------+--------+-------+--------¦ ¦TOTAL CURRENT: ¦11720.00¦1869.10¦13589.10¦ +---------------------------------------------------------+--------¦ ¦BALANCE FORWARD: ¦3360.77 ¦ +---------------------------------------------------------+--------¦ ¦TOTAL DUE: ¦16949.87¦ +------------------------------------------------------------------+ MATTER: 61848.0001 JSD - NEVADA COLLECTION EFFORTS
INVOICE NUMBER: 1415927
ATTORNEY SERVICES RENDERED THROUGH 04/30/12:

+-----------------------------------------------------------------------------+ ¦ ¦ ¦DATE ¦HOURS¦RATE ¦AMOUNT ¦ +---+------------------------------------------+--------+-----+------+--------¦ ¦ ¦READ AND REVIEW DECLARATION IN SUPPORT OF ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦JSD¦MOTION TO EMPLOY SNELL & WILMER AND ¦03/13/12¦0.20 ¦450.0 ¦90.00 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦PROPOSED ORDER ¦ ¦ ¦ ¦ ¦ +---+------------------------------------------+--------+-----+------+--------¦ ¦ ¦READ AND ANLYZE BK ORDER GRANTING ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦NO ¦ ¦JSD¦APPOINTMENT AND EMAIL A BANAS AT SEYFARTH ¦04/12/12¦0.20 ¦0.0 ¦CHRGE* ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦RE CAN BEGIN ¦ ¦ ¦ ¦ ¦ +---+------------------------------------------+--------+-----+------+--------¦ ¦ ¦REVIEW COMPLAINT AND MOTION AND JUDGMENT ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦PRIOR TO CALL WITH A BANAS AT SEYFARTH ¦ ¦ ¦ ¦ ¦ ¦JSD¦SHAW ¦04/13/12¦0.30 ¦450.0 ¦135.00 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦RE FIRST STEPS TO COLLECT AND TELEPHONE ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦CALL WITH A BANAS TO DISCUSS FIRST STEPS ¦ ¦ ¦ ¦ ¦ +---+------------------------------------------+--------+-----+------+--------¦ ¦ ¦OUTLINE INITIAL STEPS FOR DOMESTICATION OF¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦JSD¦THE JUDGMENT AND EXECUTION UPON BUDDAH ¦04/16/12¦0.40 ¦450.0 ¦180.00 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ENTERTAINMENT ¦ ¦ ¦ ¦ ¦ +---+------------------------------------------+--------+-----+------+--------¦ ¦ ¦RESEARCH PROCEDURE OF ENFORCING A JUDGMENT¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦IN THE UNITED STATES DISTRICT COURT, ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦DISTRICT OF NEVADA IN PREPARATION OF ¦ ¦ ¦ ¦ ¦ ¦ ¦FILING ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦A WRIT OF EXECUTION TO DO THE SAME ¦ ¦ ¦ ¦ ¦ ¦ ¦PURSUANT ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦TO THE FEDERAL RULES OF CIVIL PROCEDURE; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦PREPARE FOR AND ATTEND CONF. WITH J. ¦ ¦ ¦ ¦ ¦ ¦KOR¦ ¦04/16/12¦0.70 ¦200.0 ¦140.00 ¦ ¦ ¦DELIKANAKIS TO PLAN STEPS NECESSARY TO ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦REGISTER FORIECN 3UDGMENT IN U.S. ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦BANKRUPTCY COURT, DI5TRICT OF NEVADA; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦REVIEW CORRESPONDENCE AND PRIOR BANKRUPTCY¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦FILINGS FROM UNITED STATES DISTRICT COURT,¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦N. DISTRICT OF ILLINOIS TO GET CAUGHT UP ¦ ¦ ¦ ¦ ¦ ¦ ¦TO ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦SPEED ON STATUS OF CASE ¦ ¦ ¦ ¦ ¦ +---+------------------------------------------+--------+-----+------+--------¦ ¦ ¦DETERMINE PROCEDURE TO DOMESTICATE FOREIGN¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦3UDGMENT IN BANKRUPTCY DISTRICT COURT; ¦ ¦ ¦ ¦ ¦ ¦KOR¦ ¦04/18/12¦0.30 ¦"200.0¦60.00 ¦ ¦ ¦DRAFT CERTIFICATION OF REGISTRATION OF ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦3UDGMENT IN ANOTHER DISTRICT ¦ ¦ ¦ ¦ ¦ +---+------------------------------------------+--------+-----+------+--------¦ ¦ ¦PHONE CONF. WITH CLERK OF UNITED STATES ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦BANKRUPTCY COURT TO CONFIRM PROCEDURE TO ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦OBTAIN WRIT OF EXECUTION FOR N. DISTRICT ¦ ¦ ¦ ¦ ¦ ¦ ¦OF ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ILLINOIS JUDGMENT; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦PHONE CONF. WITH CLERK OF COURT TO CONFIRM¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦PROCEDURE TO FILE CERTIFICATION OF ¦ ¦ ¦ ¦ ¦ ¦ ¦JUDGMENT ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦FOR REGISTRATION IN ANOTHER DISTRICT; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦KOR¦FURTHER DRAFT CERTIFICATE TO REGISTER ¦04/19/12¦1.10 ¦200.0 ¦22O.O0 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦JUDGMENT IN ANOTHER COURT BEFORE MAILING ¦ ¦ ¦ ¦ ¦ ¦ ¦TO ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦NORTHERN DISTRICT OF ILLINOIS FOR ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦REGISTRATION; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦CONF. WITH J. DELIKANAKIS TO DISCUSS ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦PROCEDURE TO PROCURE CERTIFIED COPY OF ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ORDER FROM NORTHERN DISTRICT OF ILLINOIS ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦AND TO PROCURE EXECUTION OF CLERK OF COURT¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ON CERTIFICATE OF REGISTRATION OF JUDGMENT¦ ¦ ¦ ¦ ¦ +-----------------------------------------------------------------------------+

MATTER: 61848.0001 JSD - NEVADA COLLECTION EFFORTS
INVOICE NUMBER: 1435005
ATTORNEY SERVICES RENDERED THROUGH 06/30/12:

+-----------------------------------------------------------------------------+ ¦ ¦ ¦DATE ¦HOURS¦RATE ¦AMOUNT ¦ +---+-------------------------------------------+--------+-----+-----+--------¦ ¦ ¦PREPARE FOR AND ATTEND CONF. WITH J. ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦DELIKANAKIS RE STATUS OF CASE AND RECENT ¦ ¦ ¦ ¦ ¦ ¦KOR¦ ¦06/01/12¦0.20 ¦200.0¦40.00 ¦ ¦ ¦FILING OF MOTION TO STAY IN CASE AS WELL AS¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦NOTICE OF APPEAL IN ILLINOIS CASE ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+--------+-----+-----+--------¦ ¦ ¦DRAFT EMAIL TO G PALOIAN AND J SWOKA RE ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦MOTION TO STAY FILED AND READ EMAIL FROM J ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦JSD¦SWOKA RE APPEAL FILED IN CHICAGO; ¦06/04/12¦0.50 ¦450.0¦225.00 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦DRAFT EMAIL TO CLIENTS RE OUTLINE BEST ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ARGUMENTS FOR OPPOSITION TO MOTION TO STAY ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+--------+-----+-----+--------¦ ¦ ¦OUTLINE ADDIITONAL POINTS FOR OPPOSITION TO¦ ¦ ¦ ¦ ¦ ¦JSD¦ ¦06/05/12¦0.20 ¦450.0¦90.00 ¦ ¦ ¦STAY MOTION FILED IN NEVADA ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+--------+-----+-----+--------¦ ¦ ¦PREPARE FOR AND ATTEND CONF. WITH J. ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦DELIKANAKIS TO STRATEGIZE AND PLAN ¦ ¦ ¦ ¦NO ¦ ¦KOR¦ ¦06/05/12¦0.20 ¦0.0 ¦CHRGE* ¦ ¦ ¦DIRECTION OF OPPOSITION TO TAO'S MOTION FOR¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦STAY ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+--------+-----+-----+--------¦ ¦ ¦EDIT AND SUPPLEMENT OPPOSITION TO MOTION TO¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦STAY AND SEND TO CLIENTS FOR REVIEW AND ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦COMMENT; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦READ AND RESPOND TO VARIOUS EMAILS TO AND ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦JSD¦FROM G PALOIAN AND J SWOKA RE EDITS TO ¦06/07/12¦2.50 ¦450.0¦1125.00 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦OPPOSITION; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦RECEIVE AND READ EMAIL FROM E RALPH RE ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦RESEACRH ON WHERE APPEAL BOND NEEDS TO BE ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦PLACED ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+--------+-----+-----+--------¦ ¦ ¦RESEARCH TIME TO RESRPOND TO MOTION IN ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦BANKRUPTCY COURT TO DETERMINE DATE ¦ ¦ ¦ ¦ ¦ ¦KOR¦ ¦06/07/12¦0.10 ¦200.0¦20.00 ¦ ¦ ¦OPPOSITION IS DUE TO BUDDHA'S MOTION TO ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦STAY PROCEEDINGS ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+--------+-----+-----+--------¦ ¦ ¦RECEIVE AND READ J SWOKAS COMMENTS AND ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦EDITS TO OPPOSITION MAKE EDITS AND EXECUTE ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦JSD¦FOR FILING; ¦06/08/12¦0.80 ¦281.3¦225.00 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦VARIOUS EMAILS WITH C HARNEY AT SEYFARTH RE¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦OWNERSHIP OF TRYST NIGHTCLUB AT WYNN ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+--------+-----+-----+--------¦ ¦ ¦RECEIVE READ AND RESPOND TO EMAIL PROM G ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦PALOIAN RE ILLINOIS BK ORDER RE GRANT OF ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦STAY; ¦ ¦ ¦ ¦ ¦ ¦JSD¦ ¦06/19/12¦0.40 ¦450.0¦180.00 ¦ ¦ ¦TELEPHONE CALL TO B OLSON AT GT COUNSEL TO ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦TAO RE STIPULATED ORDER TO VACATE JULY 10 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦HEARING IN LIGHT OF ILLINOIS ORDER ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+--------+-----+-----+--------¦ ¦ ¦RECEIVE AND READ EMAIL FROM J SWOKA RE ¦ ¦ ¦ ¦ ¦ ¦JSD¦ ¦06/20/12¦0.20 ¦450.0¦90.00 ¦ ¦ ¦ORDER FROM ILLINOIS BK COURT RE STAY ¦ ¦ ¦ ¦ ¦ ¦ ¦GRANTED ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+--------+-----+-----+--------¦ ¦ ¦RECEIVE EMAIL FROM J SWOKA RE PROPOSED ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦REVISIONS AND INCORRPORATE INTO DRAFT ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦JSD¦STIPULATION AND FORWARD TO TAOS COUNSEL; ¦06/21/12¦0.40 ¦450.0¦180.00 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦RECEIVE READ AND RESPOND TO EMAIL FROM B ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦OLSON COUSEL FOR TAO IN NEVADA RE OK TO ¦ ¦ ¦ ¦ ¦ +-----------------------------------------------------------------------------+

+---------------------------------------------------------------------------+ ¦ ¦VARIOUS CALLS AND EMAILS TO AND FROM THE US¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦MARSHALLS SERVICE the CONSTABLES OFFICE AND¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦THE BANKRUPTCY COURT CLERK RE EXECUTION OF ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦THE JUDGMENT; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦PHONE CALL FROM LAS VEGAS CONSTABLES OFFICE¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦RE OK TO GO ON SATURDAY; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦TELEPHONE CALL TO THE LAS VEGAS CONSTABLES ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦OFFICE RE EXECUTION ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+--------+----+-----+-------¦ ¦ ¦RECEIVE AND READ NOTICE OF HEARING ON AN ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ORDER SHORTENING TIME AND FORWARD TO A ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦BANAS WITH COMMENTS; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦JSD¦-TELEPHONE CALL AND EMAIL EXCHANGE WITH A ¦05/11/12¦0.60¦450.0¦270.00 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦BANAS RE OPPOSITION TO MOTION TO STAY; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦DRAFT EMAIL TO A BANAS RE READY TO EXECUTE ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦on SATURDAY ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+--------+----+-----+-------¦ ¦ ¦PREPTOTTaND DRAFT OPPOSITION TO MOTION FOR ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦JSD¦STAY INCLUDING VARIOUS TELEPHONE CALLS WITH¦05/14/12¦6.50¦450.0¦2925.00¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦THE LAS VEGAS CONSTANBLES OFFICES ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+--------+----+-----+-------¦ ¦ ¦TELEPHONE CALL WITH J SOWKA RE OPPOSITION ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦TO THE MOTIONS IN CHICAGO AND OUTLINE ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ADDITIONAL ARGUMENTS FOR TODAYS HEARING IN ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦NEVADA; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦CONFERENCE CALL WITH J SOWKA AND TRUSTEE RE¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦DISCUSS REPLY AND OFFER TO POST BOND; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦JSD¦READ AND ANALYZE REPLY BRIEFS AND OUTLINE ¦05/16/12¦4.60¦450.0¦2070.00¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ORAL ARGUMENT AND PREPARE FOR ORAL ARGUMENT¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦AND TRAVEL TO COURT ARGUE AND RETURN AND ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦DRAFT EMAIL TO CLIENTS WITH RESULTS; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦REVIEW DRAFT ORDER DRAFTED BY TAO C08USNEL ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦AND FORWARD TO J SOWKA AND TELEPHONE CALL ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦FROM J SOWKA RE ORDER OK ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+--------+----+-----+-------¦ ¦ ¦PHONE CONF. WITH BANKRUPTCY COURT CLERK ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦COURT TO DETERMINE WHETHER ORDER WAS ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦KOR¦SUBMITTED BY OPPOSING COUNSEL AND PHONE ¦05/17/12¦0.30¦200.0¦60.00 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦CONF. WITH CONSTABLE TO DETERMINE PROCEDURE¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦TO CLAIM FUNDS LEVIED ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+--------+----+-----+-------¦ ¦ ¦RECEIVE AND READ EMAL FORM G PALOIAN RE ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦MOTION TO VACATE DENIED AND NEXT STEPS AND ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦DRAFT RESPONSE; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦READ EMAIL FROM G PALOIAN RE DEMAND ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦STIPULATION AND DRAFT EMAIL TO B OLSON AT ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦TAO MAKING DEMAND; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦TELEPHONE CALL FROM B OLSON COUNSEL FOR TAO¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦JSD¦RE WILL HAVE ANSWER RE APPEAL IN THE NEXT ¦05/22/12¦1.10¦450.0¦495.00 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦FEW DAYS; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦RECEIVE AND READ EMAILS FROM G PALOIAN AND ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦TELEPHONE CALL TO HIM RE NEXT STEPS AND ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ALSO CHECK COURT ORDER IN NEVADA; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦TELEPHONE CALL FROM G PALOIAN RE HOW LONG ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦TO WAIT BEFORE ASKING COURT TO RELEASE ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦FUNDS HELD IN BOND ¦ ¦ ¦ ¦ ¦ +---------------------------------------------------------------------------+

MATTER: 61848.0001 3SD - NEVADA COLLECTION EFFORTS
INVOICE NUMBER: 1425075
ATTORNEY SERVICES RENDERED THROUGH 05/31/12:

+----------------------------------------------------------------------------+ ¦ ¦ ¦DATE ¦HOURS¦RATE ¦AMOUNT¦ +---+--------------------------------------------+--------+-----+-----+------¦ ¦ ¦OUTLINE LETTER TO L DORN THE CC FOR TAO RE ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦DEMAND LETTER; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦TELEPHONE CALL TO L DORN RE DEMAND TO ¦ ¦ ¦ ¦ ¦ ¦JSD¦ ¦05/01/12¦0.70 ¦450.0¦315.00¦ ¦ ¦SATISY JUDGMENT; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦SUPPLEMENT AND EDIT DEMAND LETTER TO TAO ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦GENERAL COUNSEL ¦ ¦ ¦ ¦ ¦ +---+--------------------------------------------+--------+-----+-----+------¦ ¦ ¦CONF. WITH L. COOPER TO DISCUSS ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦REQUIREMENTS OF MARSHALL AND PROCUREMENT OF ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦NECESSARY FEES TO EXECUTE WRIT OF EXECUTION ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦AND GARNISHMENT; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦REVIEW DOCUMENTS USED TO CONSTRUCT LETTER ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦TO L. DORN RE OUR INTENT TO SEEK ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦GARNISHMENT RELIEF; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦COMPILE EXHIBITS FOR LETTER TO L. DORN RE ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦OUR INTENT TO SEEK GARNISHMENT RELIEF; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦UPDATE GARNISHMENT DOCUMENTS WITH INTEREST ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦NUMBERS; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦KOR¦DRAFT LETTER TO L. DORN SUMMARIZING ALL ¦05/01/12¦3.20 ¦200.0¦640.00¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦FILINGS IN UNITED STATES BANKRUPTCY COURT, ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦NORTHERN DISTRICT OF ILLINOIS, EASTERN ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦DIVISION AND DISTRICT OF NEVADA PROVING ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦PLAINTIFF'S RIGHT TO ENFORCE $81,500 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦JUDGMENT AGAINST BUDDHA AND REQUESTING ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦BUDDHA PAY BEFORE WE LEVY AGAINST DEFENDANT;¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦CONF. WITH J. DELIKANKIS TO REVIEW LETTER ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦AND DISCUSS REVISIONS; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦INPUT REVISIONS TO LETTER TO L. DORN RE OUR ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦INTENT TO SEEK GARNISHMENT RELIEF PURSUANT ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦TO CONF. WITH J. DELIKANAKIS AND PREPARE ¦ ¦ ¦ ¦ ¦ +---+--------------------------------------------+--------+-----+-----+------¦ ¦ ¦EMAIL FROM L DORN RE CONFIRMING RECEIPT OF ¦ ¦ ¦ ¦ ¦ ¦JSD¦ ¦05/02/12¦0.20 ¦450.0¦90.00 ¦ ¦ ¦DEMAND ¦ ¦ ¦ ¦ ¦ +---+--------------------------------------------+--------+-----+-----+------¦ ¦ ¦TELEPHONE CALL FROM M FERRARIO OUTSIDE ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦COUNSEL FOR BUDDAH ENETRTAINMENT RE ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦RETENTION AND DISCUSS BASIC FACTS; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦TELEPHONE CALL TO A BANAS RE BUDDAH ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦JSD¦RETAINED OUTSIDE COUNSEL AND DISCUSS ¦05/04/12¦0.70 ¦450.0¦315.00¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦STRATEGY GOING FORWARD; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦RECEIVE EMAIL FROM L DORN RE GENERAL ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦COUNSEL FOR TAO RE MORE TIME TO REVIEW ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦COMPLAINT ¦ ¦ ¦ ¦ ¦ +---+--------------------------------------------+--------+-----+-----+------¦ ¦ ¦RECEIVE AND RESPOND TO EMAIL FROM A BANAS ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦RE SETTLEMENT OFFER BY THE TRUSTEE; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦JSD¦DRAFT LETTER TO OUTSIDE COUSNEL FOR BUDDHA ¦05/07/12¦1.50 ¦450.0¦675.00¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ENTERTAINMENT WITH SETTLEMENT OFFER; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦CONFER WITH PARALEGAL RE MAKE SURE MARSHAL ¦ ¦ ¦ ¦ ¦ +----------------------------------------------------------------------------+

+--------------------------------------+ ¦COSTS¦ADVANCED: ¦ ¦ +-----+-------------------------+------¦ ¦9120 ¦DOCUMENT TRANSMITTAL - FE¦11.17 ¦ +-----+-------------------------+------¦ ¦9160 ¦PHOTOCOPY ¦1.00 ¦ +-----+-------------------------+------¦ ¦9175 ¦LEXIS RESEARCH ¦90700 ¦ +-----+-------------------------+------¦ ¦9444 ¦PAID BY LAS VEGAS OFFICE.¦11.50 ¦ +-----+-------------------------+------¦ ¦9600 ¦SCANNING ¦1.10 ¦ +-----+-------------------------+------¦ ¦ ¦TOTAL ¦114.77¦ +--------------------------------------+

THIS STATEMENT MAY NOT INCLUDE CHARGES FOR TELEPHONE CALLS OR OTHER EXPENSES INCURRED DURING THE PERIOD COVERED BY THIS BILLING BUT NOT YET RECEIVED BY THIS OFFICE.

+-----------------------------------------------------------------------------+ ¦ ¦OF NEVADA TO BE INCLUDED IN NOTICE OF ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦EXECUTION; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦DRAFT NOTICE OF EXECUTION AND ATTACHMENT TO¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦BE SERVED UPON DEFENDANT BUDDA ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ENTERTAINMENT LLC ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+--------+-----+-----+--------¦ ¦ ¦REVISE AND REVIEW WRIT OF GARNISHMENT; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦REVISE AND REVIEW NOTICE OF EXECUTION; ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦CONF. WITH L. COOPER* TO PLAN EXECUTION AND¦ ¦ ¦ ¦ ¦ ¦KOR¦ ¦04/30/12¦0.60 ¦200.0¦120.00 ¦ ¦ ¦PROCUREMENT OF DOCUMENTS REQUIRED TO ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦FORWARD TO US MARSHAL'S OFFICE TO ENFORCE ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦WRIT OF EXECUTION ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+--------+-----+-----+--------¦ ¦ ¦ATTORNEY SERVICES: ¦ ¦11.90¦ ¦S2790.00¦ +-----------------------------------------------------------------------------+ PARA-PROFESSIONAL SERVICES RENDERED THROUGH 04/30/12:

+----------------------------------------------------------------------------+ ¦ ¦RESPOND TO J . DELIKANAKIS RE RESEARCH ON¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦BUDDHA, ENTERTAINMENT, LLC AND CORPORATION¦ ¦ ¦ ¦ ¦ ¦DSE¦ ¦04/24/12¦2.40 ¦190.0¦456.00 ¦ ¦ ¦AND FICTITIOUS FIRM NAMES REGISTERED IN ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦NEVADA AND UNITED STATES ¦ ¦ ¦ ¦ ¦ +---+------------------------------------------+--------+-----+-----+--------¦ ¦ ¦PARA-PROFESSIONAL SERVICES: ¦ ¦2.40 ¦ ¦$456.00 ¦ +---+------------------------------------------+--------+-----+-----+--------¦ ¦ ¦TOTAL ALL SERVICES: ¦ ¦14.30¦ ¦$3246.00¦ +----------------------------------------------------------------------------+ COSTS ADVANCED THROUGH 04/30/12:

+-----------------------------------------------------------------------+ ¦ ¦PAID BY LAS VEGAS OFFICE, COPIES TO US¦ ¦ ¦ ¦ ¦ ¦9444 ¦ ¦04/26/12¦ ¦ ¦11.50 ¦ ¦ ¦BANKRUPTCY COURT ¦ ¦ ¦ ¦ ¦ +------+--------------------------------------+--------+--+----+--------¦ ¦9120 ¦DOCUMENT TRANSMITTAL - FEDERAL EXPRESS¦04/30/12¦ ¦ ¦11.17 ¦ +------+--------------------------------------+--------+--+----+--------¦ ¦9160 ¦PHOTOCOPY ¦04/30/12¦5 ¦0.20¦1.00 ¦ +------+--------------------------------------+--------+--+----+--------¦ ¦9175 ¦LEXIS RESEARCH ¦04/30/12¦18¦5.00¦90.00 ¦ +------+--------------------------------------+--------+--+----+--------¦ ¦9600 ¦SCANNING ¦04/30/12¦11¦0.10¦1.10 ¦ +------+--------------------------------------+--------+--+----+--------¦ ¦ ¦TOTAL COSTS ADVANCED: ¦ ¦ ¦ ¦$114.77 ¦ +------+--------------------------------------+--------+--+----+--------¦ ¦ ¦TOTAL CURRENT: ¦ ¦ ¦ ¦$3360.77¦ +------+--------------------------------------+--------+--+----+--------¦ ¦ ¦TOTAL DUE: ¦ ¦ ¦ ¦$3360.77¦ +-----------------------------------------------------------------------+ TIME SUMMARY:

+--------------------------------------------------+ ¦INIT¦ATTORNEY ¦HOURS¦RATE ¦AMOUNT ¦ +----+-----------------------+-----+------+--------¦ ¦JSD ¦JOHN S. DELIKANAKIS ¦2.00 ¦405.00¦810.00 ¦ +----+-----------------------+-----+------+--------¦ ¦KOR ¦KARL 0. RILEY ¦9.90 ¦200.00¦1,980.00¦ +----+-----------------------+-----+------+--------¦ ¦ ¦TOTAL ATTORNEY ¦11.90¦ ¦2,790.00¦ +----+-----------------------+-----+------+--------¦ ¦INIT¦PARA-PROFESSIONAL ¦HOURS¦RATE ¦AMOUNT ¦ +----+-----------------------+-----+------+--------¦ ¦JSE ¦JENNIFER J. SMITH ¦2.40 ¦190.00¦456.00 ¦ +----+-----------------------+-----+------+--------¦ ¦ ¦TOTAL PARA-PROFESSIONAL¦2.40 ¦ ¦456.00 ¦ +----+-----------------------+-----+------+--------¦ ¦ ¦TOTAL ¦14.30¦ ¦3,246.00¦ +--------------------------------------------------+

+-----------------------------------------------------------------------------+ ¦ ¦JUDGMENT COLLECTION RE WEEKEND TILL TAP ON ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦TAO NIGHTCLUB AND ISSUESWITH COLLECTED ¦ ¦ ¦ ¦ ¦ ¦ ¦MONEY ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+-------+-----+-----+---------¦ ¦ ¦PREPARE A HEARING BINDER FOR J. DELIKANAKIS¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦05/15/ ¦ ¦ ¦ ¦ ¦LYC¦IN PREPARATION FOR UPCOMING HEARING RE ¦12 ¦1.20 ¦180.0¦216.00 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦MOTION TO STAY ¦ ¦ ¦ ¦ ¦ +---+-------------------------------------------+-------+-----+-----+---------¦ ¦ ¦PARA-PROFESSIONAL SERVICES: ¦ ¦7.60 ¦ ¦$1225.00 ¦ +---+-------------------------------------------+-------+-----+-----+---------¦ ¦ ¦TOTAL ALL SERVICES: ¦ ¦34.20¦ ¦$11720.00¦ +-----------------------------------------------------------------------------+ COSTS ADVANCED THROUGH 05/31/12:

+-----------------------------------------------------------------------------+ ¦9259¦CORPORATE SERVICES PAID CSC ¦04/25/¦ ¦ ¦170.00 ¦ ¦ ¦ ¦12 ¦ ¦ ¦ ¦ +----+-----------------------------------------------+------+--+----+---------¦ ¦9444¦PAID BY LAS VEGAS OFFICE, FILING FEE TO US ¦04/30/¦ ¦ ¦46.00 ¦ ¦ ¦BANKRUPTCY COURT ¦12 ¦ ¦ ¦ ¦ +----+-----------------------------------------------+------+--+----+---------¦ ¦9654¦RUNNER EXPENSES PAID G. PETERS ¦05/04/¦ ¦ ¦5.55 ¦ ¦ ¦ ¦12 ¦ ¦ ¦ ¦ +----+-----------------------------------------------+------+--+----+---------¦ ¦9019¦SECURITY PAID LAS VEGAS CONSTABLE'S OFFICE ¦05/16/¦ ¦ ¦1562.50 ¦ ¦ ¦ ¦12 ¦ ¦ ¦ ¦ +----+-----------------------------------------------+------+--+----+---------¦ ¦9444¦PAID BY LAS VEGAS OFFICE, SERVICE OF PROCESS TO¦05/31/¦ ¦ ¦17.00 ¦ ¦ ¦LAS VEGAS CONSTABLE ¦12 ¦ ¦ ¦ ¦ +----+-----------------------------------------------+------+--+----+---------¦ ¦9151¦MESSENGER - OUTSIDE SERVICE ¦05/31/¦ ¦ ¦23.45 ¦ ¦ ¦ ¦12 ¦ ¦ ¦ ¦ +----+-----------------------------------------------+------+--+----+---------¦ ¦9160¦PHOTOCOPY ¦05/31/¦30¦0.20¦6.00 ¦ ¦ ¦ ¦12 ¦ ¦ ¦ ¦ +----+-----------------------------------------------+------+--+----+---------¦ ¦9600¦SCANNING ¦05/31/¦34¦0.10¦3.40 ¦ ¦ ¦ ¦12 ¦ ¦ ¦ ¦ +----+-----------------------------------------------+------+--+----+---------¦ ¦9700¦PRINTING ¦ ¦7 ¦0.10¦0.70 ¦ +----------------------------------------------------+------+--+----+---------¦ ¦TOTAL COSTS ADVANCED: ¦ ¦ ¦ ¦$1869.10 ¦ +----------------------------------------------------+------+--+----+---------¦ ¦TOTAL CURRENT: ¦ ¦ ¦ ¦$13589.10¦ +-----------------------------------------------------------+--+----+---------¦ ¦BALANCE FORWARD: ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦$3360.77 ¦ ¦(PORTION OF BALANCE FORWARD 'PAST DUE- $3,360.77) ¦ ¦ ¦ ¦ +-----------------------------------------------------------+--+----+---------¦ ¦TOTAL DUE: ¦ ¦ ¦ ¦$16949.87¦ +----------------------------------------------------+------+--+----+---------¦ ¦TRUST BALANCE REMAINING: $66,083.16 ¦ ¦ ¦ ¦ ¦ +-----------------------------------------------------------------------------+ TIME SUMMARY:

+---------------------------------------------------+ ¦INIT¦ATTORNEY ¦HOURS¦RATE ¦AMOUNT ¦ +----+-----------------------+-----+------+---------¦ ¦DSD ¦JOHN S. DELIKANAKIS ¦20.70¦450.00¦9,315.00 ¦ +----+-----------------------+-----+------+---------¦ ¦KOR ¦KARL 0. RILEY ¦5.90 ¦200.00¦1,180.00 ¦ +----+-----------------------+-----+------+---------¦ ¦ ¦TOTAL ATTORNEY ¦26.60¦ ¦10,495.00¦ +----+-----------------------+-----+------+---------¦ ¦INIT¦PARA-PROFESSIONAL ¦HOURS¦RATE ¦AMOUNT ¦ +----+-----------------------+-----+------+---------¦ ¦LYC ¦LYNSE K. COOPER ¦5.00 ¦180.00¦900.00 ¦ +----+-----------------------+-----+------+---------¦ ¦RDC ¦RENEE D. CARREAU ¦0.40 ¦125.00¦50.00 ¦ +----+-----------------------+-----+------+---------¦ ¦SDW ¦SARA DEWY2E ¦2.20 ¦125.00¦275.00 ¦ +----+-----------------------+-----+------+---------¦ ¦ ¦TOTAL PARA-PROFESSIONAL¦7.60 ¦ ¦1,225.00 ¦ +----+-----------------------+-----+------+---------¦ ¦ ¦TOTAL ¦34.20¦ ¦11,720.00¦ +---------------------------------------------------+ COSTS ADVANCED:

+---------------------------------------+ ¦9019¦OTHER ¦1,562.50¦ +----+-------------------------+--------¦ ¦9151¦MESSENGER - OUTSIDE SERVI¦23.45 ¦ +----+-------------------------+--------¦ ¦9160¦PHOTOCOPY ¦6.00 ¦ +----+-------------------------+--------¦ ¦9259¦CORPORATE SERVICES PAID C¦170.00 ¦ +----+-------------------------+--------¦ ¦9444¦PAID BY LAS VEGAS OFFICE,¦63.00 ¦ +----+-------------------------+--------¦ ¦9500¦FAX CHARGES ¦34.50 ¦ +----+-------------------------+--------¦ ¦9600¦SCANNIG ¦3.40 ¦ +----+-------------------------+--------¦ ¦9654¦RUNNER EXPENSES PAID G. P¦5.55 ¦ +----+-------------------------+--------¦ ¦9700¦PRINTING ¦0.70 ¦ +------------------------------+--------¦ ¦TOTAL ¦1,869.10¦ +---------------------------------------+

THIS STATEMENT MAY NOT INCLUDE CHARGES FOR TELEPHONE CALLS OR OTHER EXPENSES INCURRED DURING THE PERIOD COVERED BY THIS BILLING BUT NOT YET RECEIVED BY THIS OFFICE.