IN RE GREWE

Bankruptcy No. 89-00930, Adv. No. 92-5029.

148 B.R. 824 (1992)

In re Henry Robert GREWE and Cathy Ann Grewe, Debtors. Henry Robert GREWE and Cathy Ann Grewe, Plaintiffs. v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, N.D. West Virginia, Wheeling Division.

November 27, 1992.


Attorney(s) appearing for the Case

Martin P. Sheehan, Wheeling, WV, for plaintiffs.

Patrick Flatley, Asst. U.S. Atty., Wheeling, WV, David C. Hickman, Tax Div., Dept. of Justice, Washington, DC, for defendant.


FINDINGS OF FACT AND CONCLUSIONS OF LAW

L. EDWARD FRIEND, II, Bankruptcy Judge.

There are two issues which must be decided. The first is whether the issue of whether to award the debtors attorneys' fees must be decided under the Equal Access to Justice Act (28 U.S.C. § 2412) or the Internal Revenue Code (26 U.S.C. § 7430). The second is whether the Internal Revenue Service shall be held liable for an award of attorneys' fees to the debtors, Henry...

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