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IN RE PRICE

No. 93-3133.

42 F.3d 1068 (1994)

In re Theodore R. PRICE and Ollie P. Price, Debtors. Theodore R. PRICE and Ollie P. Price, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided December 14, 1994.

Attorney(s) appearing for the Case

Gary R. Allen, Gary D. Gray (argued), John A. Dudeck, Jr., Dept. of Justice, Tax Div., Appellate Section, Washington, DC, Joel R. Nathan, Asst. U.S. Atty., Civ. Div., Appellate Section, Chicago, IL, Karen A. Smith, Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for appellant.

Cary R. Rosenthal, Kevin D. Sprow, Robert E. McKenzie (argued), McKenzie & McKenzie, Chicago, IL, for appellees.

Before GODBOLD, WOOD, Jr., and COFFEY, Circuit Judges.

HARLINGTON WOOD, Jr., Circuit Judge.

Within the context of a Chapter 13 bankruptcy proceeding, Theodore Price and his wife, Ollie Price, brought an action against the United States seeking attorneys' fees and costs for the Internal Revenue Service's post-petition violation of an automatic stay. The bankruptcy court held that sovereign immunity was waived by the United States under Section 106 of the Bankruptcy Code, and that...

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