HARDING v. MANNERS

Civ. A. No. C84-2497A.

646 F.Supp. 277 (1986)

Richard B. HARDING and Virginia Harding, Plaintiffs, v. Robert A. MANNERS and United States of America, Defendants.

United States District Court, N.D. Georgia, Atlanta Division.

March 25, 1986.


Attorney(s) appearing for the Case

John F. Hines, Atlanta, Ga., for plaintiffs.

Roy Atchison, Asst. U.S. Atty., Atlanta, Ga., Elizabeth Sullivan, Trial Atty., U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendants.


ORDER

FORRESTER, District Judge.

This action is before the court on plaintiffs' motion for an award of attorney's fees pursuant to 26 U.S.C. § 7430. This lawsuit began when the plaintiffs, notwithstanding the fact that they had appealed administratively the assessment of a tax deficiency against them, were threatened on numerous occasions with enforced collection activity. The undisputed facts of the case establish that pursuant to 26 U.S.C. §...

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