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ANTHONY v. U.S.

Nos. 91-1345, 91-1409.

987 F.2d 670 (1993)

Eldon D. and Kathy A. ANTHONY, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

March 3, 1993.

Attorney(s) appearing for the Case

Paula K. Speck (Shirley D. Peterson, Asst. Atty. Gen., James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen & Gilbert S. Rothenberg, Dept. of Justice, Tax Div., Washington, DC, and Michael J. Norton, of counsel, U.S. Atty., Denver, CO, with her on the briefs), for defendant-appellant.

Darold W. Killmer (Gilbert M. Roman and Diane S. King with him on the brief), Feiger, Collison & Killmer, Denver, CO, for plaintiffs-appellees.

Before BALDOCK and KELLY, Circuit Judges and CAUTHRON, District Judge.

PAUL KELLY, Jr., Circuit Judge.

This appeal arises out of a tax dispute between plaintiffs-appellees Eldon and Kathy Anthony and the Internal Revenue Service. The government appeals the district court's summary judgment refunding interest paid by the Anthonys and awarding attorney's fees. Our jurisdiction arises under 28 U.S.C. § 1291 and we affirm in part and remand for additional findings on the fee award.

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