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HILL v. U.S.

Civ. A. No. 89-2021-0.

819 F.Supp. 932 (1993)

Alan M. HILL, Norma P. Hill, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Kansas.

April 1, 1993.

Attorney(s) appearing for the Case

Timothy O'Brien, Shook, Hardy & Bacon, Overland Park, KS, for plaintiffs.

Lee Thompson, U.S. Atty., Leon J. Patton, Asst. U.S. Atty., Kansas City, KS, Seith G. Heald, Trial Atty., Tax Div., Office of Special Litigation, U.S. Dept. of Justice, Washington, DC, for defendant.

MEMORANDUM AND ORDER

EARL E. O'CONNOR, District Judge.

This matter is before the court on plaintiffs' motion to assess litigation costs against defendant (Doc. #53) pursuant to 26 U.S.C. § 7430(a) and defendant's motion to strike plaintiffs' affidavit (Doc. #47). For the reasons set forth below, plaintiffs' motion will be granted in part and defendant's motion will be denied.

The plaintiffs were assessed $1,440.00 in additional income taxes...

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