BOWLES v. U.S.

Civ. A. No. 83-0025-C.

743 F.Supp. 453 (1990)

Michael E. BOWLES and Lynn G. Bowles, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Virginia, Charlottesville Division.

July 31, 1990.


Attorney(s) appearing for the Case

Robert M. Musselman, Douglas E. Little, Charlottesville, Va., for plaintiffs.

U.S. Atty., Roanoke, Va., Stuart D. Gibson, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM OPINION

MICHAEL, District Judge.

The plaintiffs herein, Michael and Lynn Bowles, have asked the court to enter an order awarding them costs and attorney's fees pursuant to 26 U.S.C. § 7430. Both parties have submitted briefs supporting their respective positions regarding such an award and, upon due consideration, the matter is ripe for disposition.

I. Background

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