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202200334 date of this Order. Unless otherwise ordered herein, Defendant is enjoined and restrained from transferring, encumbering, hypothecating, concealing, damaging, destroying, or in any way, disposing of the real property/acreage or any attachments or appurtenances thereto. 2. Plaintiff Harvey Miller, as Personal Representative of the Estate of Audrey L. Howard, shall have judgment against Defendant in the amount of $117,500.00, which includes $33,500.00 in cash withdrawals and $84,000.00 in tax liability, with statutory interest. 3. Neb. Rev. Stat. §30-4017 provides as follows: "In a judicial proceeding involving the administration of a power of attorney, the court, as justice may require, may award costs and expenses, including reasonable attorney's fees to any party, to be paid by another party." In light of the Court's findings and conclusions entered herein, and because plaintiffs have substantially prevailed on their POAA claims, the Court finds that justice does require the imposition of attorney fees in this matter. The Court finds an hourly rate of $250.00 as set forth in plaintiffs' counsel's affidavit, Exhibit 46, to be fair and reasonable. Defense counsel used the same hourly rate in his affidavit, Exhibit 47 ¶18, and it appears the same hourly rate was adopted in other matters pending in Hall County and other surrounding counties. Plaintiffs' counsel verified that he spent approximately 194.2 hours working on behalf of plaintiffs, but acknowledged that approximately 32.2 of those hours were in regards to Defendant's separate probate filings. Excluding those hours, the Court will award attorney fees in the amount of $40,500.00 (162 hours x $250.00), as well as an additional $1,188.38 in costs, and Plaintiff Harvey Miller, as Personal Representative of the Estate of Audrey L. Howard, shall have judgment against Defendant Clayton Green in that amount, with statutory interest. 4. Interest shall accrue at a statutory rate of 2.056%. 5. All other relief requested, and not provided herein, is denied. 16 District Judge Certified Page 16 of 17