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SCHULTZ v. U.S.

No. 90-5065.

918 F.2d 164 (1990)

James A. SCHULTZ, Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

October 31, 1990.

Attorney(s) appearing for the Case

B. Gray Gibbs, P.A., St. Petersburg, Fla., argued, for plaintiff-appellant.

Joan I. Oppenheimer, Tax Div., Dept. of Justice, Washington, D.C., argued, for defendant-appellee. With her on the brief, were Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and Gilbert S. Rothenberg.

Before MARKEY, NEWMAN and MICHEL, Circuit Judges.

MICHEL, Circuit Judge.

James A. Schultz ("Schultz") appeals that part of the United States Claims Court judgment awarding the government costs as the "prevailing party" under United States Claims Court Rule 54(d) in a suit brought by Schultz for refund of a tax penalty partial payment. The Claims Court based its decision on the amount of the penalty ultimately held due the government from Schultz, compared to the amount originally...

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