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IN RE BOLDMAN

Bankruptcy No. 91-80447, Adv. No. 91-8212.

148 B.R. 874 (1993)

In re James Dean BOLDMAN and Paula Ann Boldman, d/b/a Paula's Hair Designers, Debtors. James Dean BOLDMAN and Paula Ann Boldman, d/b/a Paula's Hair Designers, Plaintiffs, v. UNITED STATES of America, United States Department of Treasury, acting through the Internal Revenue Service, Defendants.

United States Bankruptcy Court, C.D. Illinois.

January 13, 1993.

Attorney(s) appearing for the Case

Pamela S. Wilcox, Barash, Stoerzbach & Henson, P.C., Galesburg, IL, for debtors/plaintiffs.

Gerard A. Brost, Asst. U.S. Atty., Peoria, IL and Beverly Ann Ortega, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for defendants.

OPINION

WILLIAM V. ALTENBERGER, Bankruptcy Judge.

Before the Court is the motion of the Internal Revenue Service to alter or amend this Court's Opinion and Order dated July 31, 1992, finding the Internal Revenue Service liable to the Debtors, JAMES DEAN BOLDMAN and PAULA ANN BOLDMAN, D/B/A PAULA'S HAIR DESIGNERS (BOLDMANS), for reasonable attorney's fees and expenses pursuant to Section 362(h) of the Bankruptcy Code. 147 B.R. 448...

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