IN RE GRAHAM

Bankruptcy No. 87-B-06625-J, Adv. No. 87-M-0874.

106 B.R. 692 (1989)

In re Samuel Derek GRAHAM, and Suzanne Genett Graham, Debtors. Samuel Derek GRAHAM and Suzanne Genett Graham, Plaintiffs, v. UNITED STATES, Defendant.

United States Bankruptcy Court, D. Colorado.

October 30, 1989.


Attorney(s) appearing for the Case

Ralph A. Cantafio, McGill Professional Law Corp., Steamboat Springs, Colo., for plaintiffs.

John D. Steffan, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM OPINION AND ORDER

SIDNEY B. BROOKS, Bankruptcy Judge.

THIS MATTER comes before the Court on the request for an award of attorney's fees filed by Plaintiffs/Taxpayers, after prevailing in an action against the Defendant, United States, on a question of tax liability. The Plaintiffs seek an award of attorney's fees pursuant to 26 U.S.C. § 7430 and 28 U.S.C. § 2412.

FINDINGS OF FACT

1. Samuel and Suzanne Graham, Chapter...

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