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IN RE KREIDLE

Bankruptcy No. 86-B-5540-M, Adv. No. 90-1579 PAC.

145 B.R. 1007 (1992)

In re James KREIDLE, Debtor. James D. KREIDLE, Plaintiff, v. DEPARTMENT OF the TREASURY, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, D. Colorado.

June 23, 1992.

Attorney(s) appearing for the Case

Harry M. Sterling, Denver, Colo., for plaintiff.

Mark Nebergall, U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OPINION

KAREN M. SEE, Visiting Judge.

Pending is a Motion for Attorney Fees and Costs pursuant to 26 U.S.C. § 7430, arising from Debtor's Complaint for Determination of Tax Liability and for Equitable, Injunctive and Declaratory Relief. After judgment was entered for Debtor and against the IRS in the action, Debtor moved for $227,152.04 in attorney fees and costs. The court finds that Debtor is a prevailing party and that the IRS' position...

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