University of Miami v. Intuitive Surgical, Inc.

Full title: UNIVERSITY OF MIAMI, Plaintiff, v. INTUITIVE SURGICAL, INC., Defendant

Court: United States District Court, S.D. Florida

Date published: Mar 13, 2007

CASE NO: 04-20409-CIV-KING/MCALILEY (S.D. Fla. Mar. 13, 2007)

Opinion

CASE NO: 04-20409-CIV-KING/MCALILEY.

March 13, 2007

ORDER ON DEFENDANT'S VERIFIED MOTION TO TAX COSTS

CHRIS McALILEY, Magistrate Judge

Pending before this Court is Defendant's Verified Motion to Tax Costs ("Motion") [DE 93], which the Honorable James Lawrence King referred to the undersigned for resolution [DE 102]. Plaintiff did not file a response to Defendant's Motion and its failure to respond may be deemed grounds to grant the motion by default pursuant to S.D. Fla. L. R. 7.1.C.

In its Motion, Defendant, the prevailing party, seeks to recover its costs from Plaintiff pursuant to 28 U.S.C. § 1920.¹ Federal Rule of Civil Procedure 54(d) provides that a prevailing party is entitled to costs as a matter of course while § 1920 enumerates the costs that may be taxed pursuant to Rule 54(d). Crawford Fitting Co. v. J.T. Gibbons, Inc., 482 U.S. 437, 441-2 (1987). Thus, this Court construes Defendant's motion as one for costs pursuant to Rule 54(d).

1 Defendant's Verified Bill of Costs dated February 25, 2005, was previously submitted the Court but not filed with the Clerk. It is attached to this Order as Exhibit A.

Although Defendant, as the prevailing party, is entitled to costs, it must provide the Court sufficient information to demonstrate that the costs it seeks to recover are authorized by § 1920 and were reasonable or necessarily incurred. Defendant has attached invoices and an itemization of the costs its seeks, but this information does not sufficiently educate the court as to whether many of those expenses were reasonably and necessarily incurred. For instance, Defendant seeks $15,978.90 in deposition related costs. Taxation of deposition costs is authorized by section 1920(2) only if the depositions were "necessarily obtained for use in the case." 28 U.S.C. § 1920(2); United States Equal Employment Opportunity Commission v. W. O., Inc., 213 F.3d 600, 620-21 (11th Cir. 2000). Because Defendant has not explained why the relevant depositions were taken or how they were used in the case, the undersigned cannot make the requisite factual finding that the costs incurred were necessarily obtained for use in the case.

Likewise, copying costs are recoverable under § 1920(4) only if the "prevailing party could have reasonably believed that it was necessary to copy the papers at issue." See United States Equal Employment Opportunity Commission, 213 F.3d at 623. Although Defendant's itemization of costs does contain a cursory description of the items copied, it lacks sufficient detail to allow the undersigned to determine whether they are taxable.

Moreover, a review of these Defendant's invoices indicates Defendant seeks reimbursement for items which appear to have been for the convenience of counsel or are otherwise not taxable, such as the stenographic transcript and videotape of the same deposition,² copies of transcript exhibits,³ postage and handling,⁴ and ASCIIs.⁵

2 "A party seeking to tax the cost of a videotaped deposition must show the necessity of the videotaping and not merely convenience. If a party succeeds in taxing the cost of a videotaped deposition, then that party may not also succeed in taxing the transcription thereof. One is in lieu of the other." See United States v. Davis, 87 F. Supp.2d 82, 88 (D.R.I. 2000) (citations omitted).

3 The cost of deposition exhibits will not be taxed as they are primarily for the convenience of counsel. See Southprint, Inc. v. H3, Inc., 2005 WL 3177627 * 3 (W.D.Va. 2005)

4 Postage and handling expenses are not recoverable as costs under § 1920. See Davis, 87 F. Supp.2d at 89.

5 The cost of ASCII transcripts is not recoverable. See Johnson v. Communications Supply Corp., 2006 WL 3709620, *1 (S.D. Fla. 2006).

The foregoing is not a comprehensive analysis of Defendant's Bill of Costs; it is intended to illustrate the nature of the deficiencies and to guide Defendant in its preparation of a revised bill of costs. Based on the foregoing, it is

ORDERED and ADJUDGED that Defendant's Motion is GRANTED as to entitlement only and DENIED as to amount. If Defendant wishes to submit a revised bill of costs it must first carefully review its costs and determine if they are of a nature that courts have found recoverable under Rule 54(d) and § 1920. Next, Defendant must submit its revised bill of costs and supporting legal authority to Plaintiff and the parties shall confer in good faith to reach agreement as to the amount of Defendant's recoverable costs. The Court expects that the parties will reach agreement. In the event any disagreement remains between the parties Defendant may, no later April 3, 2007, file a revised bill of costs, along with a supplemental memorandum of fact and law that documents Defendant's entitlement to recover the costs in dispute.

Inasmuch as Plaintiff elected not to file a response to Defendant's Motion as required by Local Rule 7.1.C, this Court will not entertain a memorandum in opposition to Defendant's revised bill and supplemental memorandum.

DONE and ORDERED in chambers at Miami, Florida.

EXHIBIT A

United States District Court SOUTHERN DISTRICT OF FLORIDA BILL OF COSTS

AO 133 (Rev. 9/89) Bill of Costs UNIVERSITY OF MIAMI, Plaintiff, Case Number: 04-20409-CIV-KING v. Magistrate Judge McAliley Date: February 25, 2005 INTUITIVE SURGICAL, INC., Defendant. Judgment having been entered in the above entitled action on January 27, 2005 against Plaintiff, University of Miami, the Clerk is requested to tax the following as costs: 28 U.S.C. § 1923 28 U.S.C. § 1828 TOTAL $17,292.28 1. Fees of the Clerk ............................................................................................. 2. Fees for service of summons and subpoena (See attached Itemization) ................................ $ 250.00 3. Fees of the court reporter for all or any part of the transcript necessarily obtained for use in the case (See attached Itemization) .............................................. $15,978.90 4. Fees and disbursements for printing ........................................................................... 5. Fees for witnesses (See attached Itemization) ...................................................... $ 50.00 6. Fees for exemplification and copies of papers necessarily obtained for use in the case (See attached Itemization) ........................................................... $ 1,013.38 7. Docket fees under ............................................................................ 8. Costs as shown on Mandate of Court of Appeals ............................................................... 9. Compensation of court-appointed experts ..................................................................... 10. Compensation of interpreters and costs of special interpretation services under .............. 11. Other costs: (please itemize) ............................................................................... SPECIAL NOTE: Attach to your bill an itemization and documentation for requested costs in all categories.

DECLARATION

I declare under penalty of perjury that the foregoing costs are correct and were necessarily incurred in this action and that the services for which fees have been charged were actually and necessarily performed. A copy of this bill was mailed today with postage prepaid to: Eric D. Isicoff, Esq., Isicoff, Ragatz Koenigsberg, P.A., 1101 Brickell Avenue, Suite 800 South Tower, Miami, Florida 33131.Defendant Intuitive Surgical, Inc. Signature of Attorney: __________________________________________________________________________ Name of Attorney: Robert G. Fracasso, Florida Bar No. 959928, Shutts Bowen, LLP, 201 South Biscayne Blvd., 1500 Miami Center, Miami, FL 33131. For: _______________________________ Date: February 25, 2005. Name of Claiming Party Costs are taxed in the amount of ____________________________________ and included in the judgment. Clerk of Court Deputy Clerk Date University of Miami v. Intuitive Surgical, Inc. BILL OF COSTS ITEMIZATION TYPE OF COSTS: PAID TO: AMOUNT: 2. Fees for service of summons and subpoena: Total: $ 250.00 3. Fees of the Court Reporter for all or any part of the transcript necessarily obtained for use in the case: Total: $ 15,978.90 5. Fees for witnesses: Total: $ 50.00 6. Fees for exemplification and copies of papers necessarily obtained for use in the case: Total: $ 1,013.38 TOTAL COSTS: $17,292.28 ___________________________________ By: ________________________________ _________________________ 767555.1 MAP Case No. 04-20409-CIV-KING/McALILEY Service of Subpoena for Records, Juan Tapanes, Process Server $ 60.00 re: Robert Bailey, M.D. Service of Subpoena for Records, Juan Tapanes, Process Server 20.00 re: Linda Bailey Service of Subpoena for Records, Juan Tapanes, Process Server 40.00 re: Bailey Search Associates Service of Subpoena for Deposition, Juan Tapanes, Process Server 40.00 re: Michael Elliott Service of Subpoena for Deposition, Juan Tapanes, Process Server 90.00 re: Benjamin Riestra Transcript and Fees, re: Deposition of Pinnacle Reporting, Inc. $ 373.91 Thomas Fitzpatrick taken on 10/27/2004 Transcript and Fees, re: Deposition of Pinnacle Reporting, Inc. 337.50 Maria Cabrera taken on 11/3/2004 Transcript and Fees, re: Deposition of Pinnacle Reporting, Inc. 571.58 Minor Anderson taken on 11/4/2004 Transcript and Fees, re: Deposition of Pinnacle Reporting, Inc. 558.05 Susan Montes taken on 11/8/2004 Transcript and Fees, re: Deposition of Alan Pinnacle Reporting, Inc. 886.08 Fish taken on 11/9/2004 Transcript and Fees, re: Deposition of Pinnacle Reporting, Inc. 273.21 Michael Elliott taken on 11/9/2004 Transcript and Fees, re: Deposition of Pinnacle Reporting, Inc. 564.68 Benjamin Riestra taken on 11/10/2004 Transcript and Fees, re: Deposition of Pinnacle Reporting, Inc. 1,313.32 Robert Bailey, M.D. taken on 11/12/2004 Video Fees, re: Deposition of Robert Legal View, Inc. 1,090.00 Bailey, M.D. taken on 11/12/2004 Transcript and Fees, re: Deposition of Combs Reporting, Inc. 519.55 Darrin Uecker taken on 11/17/2004 Transcript and Fees, re: Deposition of Combs Reporting, Inc. 609.40 Alecs Cukic taken on 11/17/2004 Transcript and Fees, re: Deposition of Combs Reporting, Inc. 463.50 Susan Barnes taken on 11/18/2004 Transcript and Fees, re: Deposition of Ben Combs Reporting, Inc. 456.45 Gong taken on 11/18/2004 Transcript and Fees, re: Deposition of Executive Reporting Service 432.10 Daniel Spacht taken on 11/22/2004 Transcript and Fees, re: Deposition of Pinnacle Reporting, Inc. 2,637.00 David Stansberry taken on 11/23/2004 and 12/3/2004 Video Fees, re: Deposition of David Legal View, Inc. 920.00 Stansberry taken on 11/23/2004 Video Fees, re: Deposition of David Legal Video Media Specialists, Inc. 570.00 Stansberry taken on 12/3/2004 Transcript and Fees, re: Deposition of Dr. Pinnacle Reporting, Inc. 456.82 Alan Livingstone taken on 11/24/2004 Transcript and Fees, re: Deposition of Combs Reporting, Inc. 964.73 Joseph DeVivo taken on 11/29/2004 Transcript and Fees, re: Deposition of Paul Combs Reporting, Inc. 333.28 Nolan taken on 11/29/2004 Transcript and Fees, re: Deposition of Combs Reporting, Inc. 779.38 Lonnie Smith taken on 11/30/2004 Transcript and Fees, re: Deposition of Combs Reporting, Inc. 543.74 Jerome McNamara taken on 11/30/2004 Transcript and Fees, re: Deposition of John Pinnacle Reporting, Inc. 324.62 Clarkson taken on 12/1/2004 Witness Fee, re: Deposition of Michael Michael Elliott $ 50.00 Elliott a) Copies of documents produced by Black's Duplicating Services $ 107.64 Plaintiff responsive to Defendant's Request for Production. Black's Duplicating Services 84.85 Black's Duplicating Services 119.84 Isicoff, Ragatz Koenigsberg, P.A. 185.55 Isicoff, Ragatz Koenigsberg, P.A. 19.00 b) Copies of documents relating to the Shutts Bowen 191.00 exhibits to the depositions taken by Defendant in the case. [764 pages (x) .25¢] c) Copies of documents used by Shutts Bowen 96.25 Defendant relating to the Appendix of Supporting Material in connection with [385 pages (x) .25¢] Defendant's Motion for Summary Judgment dated December 6, 2004. d) Copies of documents used by Shutts Bowen 11.25 Defendant relating to the Local Rule 7.5 Statement of Material Facts as to Which [45 pages (x) .25¢] There Exists a Genuine Issue to be Tried in connection with Defendant's Memorandum in Opposition to University of Miami's Motion for Partial Summary Judgment dated December 23, 2004. e) Copies of documents relating to the Shutts Bowen 198.00 trial exhibits used by Defendant in the case. [792 pages (x) .25¢]

SECTION "2" INVOICE

JUAN TAPANES, PROCESS SERVER Inv. # 2004006296 1501 N.W 29th St. 09-18-2004 Miami, FL 33142 Phone: (305) 244-3991 Robert Fracasso, Esquire

SHUTTS BOWEN

250 Australian Avenue South

Suite 500

West Palm Beach FL 32401

Case Number: Southern 04-20409 CIV KING

Plaintiff:

University of Miami, a non-for-profit, Florida corporation,

Defendant:

Intuitive Surgical, Inc., a Delaware corporation,

Received: 9/14/2004 Completed: 9/15/2004

To be served on: Bailey, Linda F. ITEMIZED LISTING BALANCE DUE: $20.00

Line Item Quantity Price Amount Service Fee (Local) 1.00 20.00 20.00 TOTAL CHARGED: $20.00

INVOICE

JUAN TAPANES, PROCESS SERVER Inv. # 2004006297 1501 N.W 29th St. 09-18-2004 Miami, FL 33142 Phone: (305) 244-3991 Robert Fracasso, Esquire

SHUTTS BOWEN

250 Australian Avenue South

Suite 500

West Palm Beach FL 32401

Case Number: Southern 04-20409 CIV KING

Plaintiff:

University of Miami, a non-for-profit, Florida corporation,

Defendant:

Intuitive Surgical, Inc., a Delaware corporation,

Received: 9/14/2004 Completed: 9/15/2004

To be served on: Bailey Search Associates ITEMIZED LISTING BALANCE DUE: $40.00

Line Item Quantity Price Amount Rush Fee 1.00 40.00 40.00 TOTAL CHARGED: $40.00

INVOICE

JUAN TAPANES, PROCESS SERVER Inv. # 2004006298 1501 N.W 29th St. 09-18-2004 Miami, FL 33142 Phone: (305) 244-3991 Robert Fracasso, Esquire

SHUTTS BOWEN

250 Australian Avenue South

Suite 500

West Palm Beach FL 32401

Case Number: Southern 04-20409 CIV KING

Plaintiff:

University of Miami, a non-for-profit, Florida corporation,

Defendant:

Intuitive Surgical, Inc., a Delaware corporation,

Received: 9/14/2004 Completed: 9/15/2004

To be served on: Bailey M.D., Robert W. ITEMIZED LISTING BALANCE DUE: $20.00

Line Item Quantity Price Amount Service Fee (Local) 1.00 20.00 20.00 TOTAL CHARGED: $20.00

INVOICE

JUAN TAPANES, PROCESS SERVER Inv. # 2004006359 1501 N.W 29th St. 10-11-2004 Miami, FL 33142 Phone: (305) 244-3991 Robert Fracasso, Esquire

SHUTTS BOWEN

250 Australian Avenue South

Suite 500

West Palm Beach FL 32401

Case Number: Southern 04-20409 CIV KING

Plaintiff:

University of Miami, a non-for-profit, Florida corporation,

Defendant:

Intuitive Surgical, Inc., a Delaware corporation,

Received: 10/11/2004 Completed: 10/11/2004

To be served on: Bailey M.D., Robert W. ITEMIZED LISTING BALANCE DUE: $40.00

Line Item Quantity Price Amount Rush Fee 1.00 40.00 40.00 TOTAL CHARGED: $40.00

INVOICE

JUAN TAPANES, PROCESS SERVER Inv. # 2004006415 1501 N.W 29th St. 10-30-2004 Miami, FL 33142 Phone: (305) 244-3991 Robert Fracasso, Esquire

SHUTTS BOWEN

250 Australian Avenue South

Suite 500

West Palm Beach FL 32401

Case Number: Southern 04-20409 CIV KING

Plaintiff:

University of Miami, a non-for-profit, Florida corporation,

Defendant:

Intuitive Surgical, Inc., a Delaware corporation,

Received: 10/22/2004 Completed: 10/28/2004

To be served on: Elliott, Michael S. ITEMIZED LISTING BALANCE DUE: $40.00

Line Item Quantity Price Amount Rush Fee 1.00 40.00 40.00 TOTAL CHARGED: $40.00

INVOICE

JUAN TAPANES, PROCESS SERVER Inv. # 2004006405 1501 N.W 29th St. 11-01-2004 Miami, FL 33142 Phone: (305) 244-3991 Original Date: 10/30/2004 Robert Fracasso, Esquire

SHUTTS BOWEN

250 Australian Avenue South

Suite 500

West Palm Beach FL 32401

Case Number: Southern 04-20409 CIV KING

Plaintiff:

University of Miami, a non-for-profit, Florida corporation,

Defendant:

Intuitive Surgical, Inc., a Delaware corporation,

Received: 10/22/2004 Completed: 10/26/2004

To be served on: Riestra, Benjamin J. ITEMIZED LISTING BALANCE DUE: $40.00

Line Item Quantity Price Amount Rush Fee 1.00 40.00 40.00 TOTAL CHARGED: $40.00

INVOICE

JUAN TAPANES, PROCESS SERVER Inv. # 2004006441 1501 N.W 29th St. 11-10-2004 Miami, FL 33142 Phone: (305) 244-3991 Robert Fracasso, Esquire

SHUTTS BOWEN

250 Australian Avenue South

Suite 500

West Palm Beach FL 32401

Case Number: Southern 04-20409 CIV KING

Plaintiff:

University of Miami, a non-for-profit, Florida corporation,

Defendant:

Intuitive Surgical, Inc., a Delaware corporation,

Received: 10/22/2004 Completed: 10/26/2004

To be served on: Riestra, Benjamin ITEMIZED LISTING BALANCE DUE: $50.00

Line Item Quantity Price Amount Service Fee (Local) 1.00 25.00 25.00 Rush Fee 1.00 25.00 25.00 TOTAL CHARGED: $50.00

SECTION "3"

PINNACLE REPORTING, INC. Invoice 2001 PALM BEACH LAKES BLVD SUITE 502-K Date Number WEST PALM BEACH, FL 33409 Fax # TAX ID: 38-3668871 Description Amount Total PINNACLE REPORTING, INC. Invoice 2001 PALM BEACH LAKES BLVD SUITE 502-K Date Number WEST PALM BEACH, FL 33409 Fax # TAX ID: 38-3668871 Description Amount Total PINNACLE REPORTING, INC. Invoice 2001 PALM BEACH LAKES BLVD SUITE 502-K Date Number WEST PALM BEACH, FL 33409 Fax # TAX ID: 38-3668871 Description Amount Total PINNACLE REPORTING, INC. Invoice 2001 PALM BEACH LAKES BLVD SUITE 502-K Date Number WEST PALM BEACH, FL 33409 Fax # TAX ID: 38-3668871 Description Amount Total PINNACLE REPORTING, INC. Invoice 2001 PALM BEACH LAKES BLVD SUITE 502-K Date Number WEST PALM BEACH, FL 33409 Fax # TAX ID: 38-3668871 Description Amount Total PINNACLE REPORTING, INC. Invoice 2001 PALM BEACH LAKES BLVD SUITE 502-K Date Number WEST PALM BEACH, FL 33409 Fax # TAX ID: 38-3668871 Description Amount Total PINNACLE REPORTING, INC. Invoice 2001 PALM BEACH LAKES BLVD SUITE 502-K Date Number WEST PALM BEACH, FL 33409 Fax # TAX ID: 38-3668871 Description Amount Total PINNACLE REPORTING, INC. Invoice 2001 PALM BEACH LAKES BLVD SUITE 502-K Date Number WEST PALM BEACH, FL 33409 Fax # TAX ID: 38-3668871 Description Amount Total 561-820-9066 561-640-9429 11/5/2004 2437 E-mail Web Site PINNACLE@SFLARPTG.COM WWW.SFLARPTG.COM SHUTTS BOWEN, P.A. 1500 MIAMI CENTER 201 S. BISCAYNE BLVD MIAMI, FL 33131 ATTN: ROBERT FRACASSO, ESQ. UNIVERSITY OF MIAMI VS INTUITIVE SURGICAL ORIGINAL AND ONE COPY OF THE TRANSCRIPT OF THOMAS 279.71 FITZPATRICK, 10-27-04 PER DIEM 60.00 COPIES OF EXHIBITS 28.20 COURIER/POSTAGE HANDLING 6.00 REPORTER: NS INVOICE IS PAYABLE WITHIN 30 DAYS OF RECEIPT $373.91 561-820-9066 561-640-9429 11/23/2004 2487 E-mail Web Site PINNACLE@SFLARPTG.COM WWW.SFLARPTG.COM SHUTTS BOWEN, P.A. 1500 MIAMI CENTER 201 S. BISCAYNE BLVD MIAMI, FL 33131 ATTN: ROBERT FRACASSO, ESQ. U of M VS INTUITIVE SURGICAL ORIGINAL AND ONE COPY OF THE TRANSCRIPT OF MARIA 270.00 CABRERA, 11-3-04 PER DIEM 60.00 COPIES OF EXHIBITS 1.50 COURIER/POSTAGE HANDLING 6.00 REPORTER: GG INVOICE IS PAYABLE WITHIN 30 DAYS OF RECEIPT $337.50 561-820-9066 561-640-9429 11/23/2004 2491 E-mail Web Site PINNACLE@SFLARPTG.COM WWW.SFLARPTG.COM SHUTTS BOWEN, P.A. 1500 MIAMI CENTER 201 S. BISCAYNE BLVD MIAMI, FL 33131 ATTN: ROBERT FRACASSO, ESQ. U of M VS INTUITIVE SURGICAL ORIGINAL AND ONE COPY OF THE TRANSCRIPT OF MINOR 451.58 ANDERSON, 11-4-04 PER DIEM 120.00 REPORTER: PG INVOICE IS PAYABLE WITHIN 30 DAYS OF RECEIPT $571.58 561-820-9066 561-640-9429 11/23/2004 2495 E-mail Web Site PINNACLE@SFLARPTG.COM WWW.SFLARPTG.COM SHUTTS BOWEN, P.A. 1500 MIAMI CENTER 201 S. BISCAYNE BLVD MIAMI, FL 33131 ATTN: ROBERT FRACASSO, ESQ. U of M VS INTUITIVE SURGICAL ORIGINAL AND ONE COPY OF THE TRANSCRIPT OF SUSAN 471.80 MONTES, 11-8-04 PER DIEM 75.00 COPIES OF EXHIBITS 5.25 COURIER/POSTAGE HANDLING 6.00 REPORTER: JP INVOICE IS PAYABLE WITHIN 30 DAYS OF RECEIPT $558.05 561-820-9066 561-640-9429 12/7/2004 2555 E-mail Web Site PINNACLE@SFLARPTG.COM WWW.SFLARPTG.COM SHUTTS BOWEN, P.A. 1500 MIAMI CENTER 201 S. BISCAYNE BLVD MIAMI, FL 33131 ATTN: ROBERT FRACASSO, ESQ. U of M VS INTUITIVE SURGICAL ORIGINAL AND ONE COPY OF THE TRANSCRIPT OF ALAN FISH, 766.08 11-9-04 PER DIEM 120.00 REPORTER: PG INVOICE IS PAYABLE WITHIN 30 DAYS OF RECEIPT $886.08 561-820-9066 561-640-9429 12/7/2004 2560 E-mail Web Site PINNACLE@SFLARPTG.COM WWW.SFLARPTG.COM SHUTTS BOWEN, P.A. 1500 MIAMI CENTER 201 S. BISCAYNE BLVD MIAMI, FL 33131 ATTN: ROBERT FRACASSO, ESQ. U of M VS INTUITIVE SURGICAL ORIGINAL AND ONE COPY OF THE TRANSCRIPT OF MICHAEL 212.31 ELLIOTT, 11-9-04 COPIES OF EXHIBITS 0.90 PER DIEM 60.00 REPORTER: NS INVOICE IS PAYABLE WITHIN 30 DAYS OF RECEIPT $273.21 561-820-9066 561-640-9429 12/7/2004 2562 E-mail Web Site PINNACLE@SFLARPTG.COM WWW.SFLARPTG.COM SHUTTS BOWEN, P.A. 1500 MIAMI CENTER 201 S. BISCAYNE BLVD MIAMI, FL 33131 ATTN: ROBERT FRACASSO, ESQ. U of M VS INTUITIVE SURGICAL ORIGINAL AND ONE COPY OF THE TRANSCRIPT OF BENJAMIN 502.13 RIESTRA, 11-10-04 PER DIEM 60.00 COPIES OF EXHIBITS 2.55 REPORTER: NS INVOICE IS PAYABLE WITHIN 30 DAYS OF RECEIPT $564.68 561-820-9066 561-640-9429 11/23/2004 2517 E-mail Web Site PINNACLE@SFLARPTG.COM WWW.SFLARPTG.COM SHUTTS BOWEN, P.A. 1500 MIAMI CENTER 201 S. BISCAYNE BLVD MIAMI, FL 33131 ATTN: ROBERT FRACASSO, ESQ. U OF M VS INTUITIVE SURGICAL ORIGINAL AND ONE COPY OF THE TRANSCRIPT OF ROBERT 1,132.32 BAILEY, MD, 11-12-04 PER DIEM 150.00 COPIES OF EXHIBITS 25.00 COURIER/POSTAGE HANDLING 6.00 REPORTER: JP INVOICE IS PAYABLE WITHIN 30 DAYS OF RECEIPT $1,313.32 Exhibit EXECUTIVE REPORTING SERVICE BANK OF AMERICA TOWER, SUITE 400 ONE PROGRESS PLAZA ST. PETERSBURG, FL 33701-4356 (727) 823-4155 FAX (727) 822-5458 TAX ID# 59-2477254 December 3, 2004 ROBERT G. FRACASSO, JR., ESQ. SHUTTS BOWEN Invoice# 0403705 201 S. BISCAYNE BLVD., STE. 1500 MIAMI, FL 33131 Balance: $432.10 Caption: UNIVERSITY OF MIAMI VS INTUITIVE SURGICAL 04 20409 CIV KING Scheduled: 11/22/04 Billed: 12/03/04 Reporter: GERRILYNN FACOMPRE

Invoicing Information

Charge Description Amount DEPOSITION OF: STEPHEN DANIEL SPACHT CERTIFIED TRANSCRIPT PAGES 188 376.00 EXHIBITS PAGES 167 50.10 Postage handling 6.00 1.50% per month on unpaid balance PINNACLE REPORTING, INC. Invoice 2001 PALM BEACH LAKES BLVD SUITE 502-K Date Number WEST PALM BEACH, FL 33409 Fax # TAX ID: 38-3668871 Description Amount Total Please Remit — — — Total Due: $432.10 THIS INVOICE IS DUE AND PAYABLE UPON RECEIPT. THANK YOU FOR YOUR PROMPT PAYMENT. 561-820-9066 561-640-9429 12/8/2004 2570 E-mail Web Site PINNACLE@SFLARPTG.COM WWW.SFLARPTG.COM SHUTTS BOWEN, P.A. 1500 MIAMI CENTER 201 S. BISCAYNE BLVD MIAMI, FL 33131 ATTN: ROBERT FRACASSO, ESQ. U of M VS INTUITIVE SURGICAL ORIGINAL AND ONE COPY OF VOL. I VOL. II OF THE 1,004.00 TRANSCRIPT OF DAVID STANSBERRY, 11-23-04 PER DIEM 120.00 ORIGINAL AND ONE COPY OF VOL. III OF THE TRANSCRIPT OF 1,057.00 DAVID STANSBERRY, 12-3-04 PER DIEM 120.00 DIRTY ASCII 286.00 COURIER/POSTAGE HANDLING 50.00 REPORTER: PG INVOICE IS PAYABLE WITHIN 30 DAYS OF RECEIPT $2,637.00 Exhibit PINNACLE REPORTING, INC. Invoice 2001 PALM BEACH LAKES BLVD SUITE 502-K Date Number WEST PALM BEACH, FL 33409 Fax # TAX ID: 38-3668871 Description Amount Total 561-820-9066 561-640-9429 12/8/2004 2575 E-mail Web Site PINNACLE@SFLARPTG.COM WWW.SFLARPTG.COM SHUTTS BOWEN, P.A. 1500 MIAMI CENTER 201 S. BISCAYNE BLVD MIAMI, FL 33131 ATTN: ROBERT FRACASSO, ESQ. U of M VS INTUITIVE SURGICAL ORIGINAL AND ONE COPY OF THE TRANSCRIPT OF ALAN 357.22 LIVINGSTONE, M.D., 11-24-04 COPIES OF EXHIBITS 18.60 PER DIEM 75.00 COURIER/POSTAGE HANDLING 6.00 REPORTER: SF INVOICE IS PAYABLE WITHIN 30 DAYS OF RECEIPT $456.82 Exhibit PINNACLE REPORTING, INC. Invoice 2001 PALM BEACH LAKES BLVD SUITE 502-K Date Number WEST PALM BEACH, FL 33409 Fax # TAX ID: 38-3668871 Description Amount Total 561-820-9066 561-640-9429 12/15/2004 2618 E-mail Web Site PINNACLE@SFLARPTG.COM WWW.SFLARPTG.COM SHUTTS BOWEN, P.A. 1500 MIAMI CENTER 201 S. BISCAYNE BLVD MIAMI, FL 33131 ATTN: ROBERT FRACASSO, ESQ. U of M VS INTUITIVE SURGICAL ORIGINAL AND ONE COPY OF THE TRANSCRIPT OF JOHN 258.62 CLARKSON, M.D., 12-1-04 PER DIEM 60.00 COURIER/POSTAGE HANDLING 6.00 REPORTER: PG INVOICE IS PAYABLE WITHIN 30 DAYS OF RECEIPT $324.62

SECTION "5"

Exhibit

SECTION "6"

Exhibit ISICOFF, RAGATZ KOENIGSBERG, P.A.

ATTORNEYS AT LAW 1101 BRICKELL AVENUE SUITE 800 SOUTH TOWER MIAMI, FLORIDA 33131 TEL: 305.373.3232 FAX: 305.373.3233 October 22, 2004

Scott Rostock, Esq.

Shutts Bowen LLP

201 South Biscayne Blvd

Suite 1500

Miami, Florida 33131 RE: Our file number U0001-181 10/22/04 Copying charges for documents (documents enclosed) Total Due: $185.55 ISICOFF, RAGATZ KOENIGSBERG, P.A.

742 pages @ $0.25 = $185.50 G:\UM\COMPUTERMOTION\Corr\14sp.Rostock.Invoice.wpd ATTORNEYS AT LAW 1101 BRICKELL AVENUE SUITE 800 SOUTH TOWER MIAMI, FLORIDA 33131 TEL: 305.373.3232 FAX: 305.373.3233

December 20, 2004

Scott Rostock, Esq.

Shutts Bowen LLP

201 South Biscayne Blvd

Suite 1500

Miami, Florida 33131 RE: Our file number U0001-181 12/20/04 Copying charges for documents (documents enclosed) Total Due: $19.00

76 pages @ $0.25 = $19.00 G:\UM\COMPUTERMOTION\Corr\30sp.Rostock.Invoice.wpd