No. CIV-85-2334-W.

659 F.Supp. 34 (1986)

Paul PLOWMAN, et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Oklahoma.

December 18, 1986.

Attorney(s) appearing for the Case

Timothy M. Larason, Ann M. Threlkeld, Andrews, Davis, Legg, Bixler Milsten & Murrah, Oklahoma City, Okl., for plaintiffs.

William S. Price, U.S. Atty., Michael M. Gibson, Atty., Tax Div., Dept. of Justice, Dallas, Tex., for defendant.


LEE R. WEST, District Judge.

Plaintiffs, Paul E. Plowman and Patricia Plowman, move this Court for an award of litigation costs pursuant to § 7430 of the Internal Revenue Code (26 U.S.C. § 7430) in the above-captioned case. Plaintiffs filed an action to recover $27,036.53 in taxes and interest, erroneously assessed and collected by the Internal Revenue Service. The Plaintiffs' cause of action also sought accrued interest, costs and...

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