IN RE RASBURY

No. 93-6425.

24 F.3d 159 (1994)

In re Billie Vester RASBURY, Debtor. Billie Vester RASBURY; Bill's Forestry Service, Inc., Plaintiffs-Appellants, v. INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

June 29, 1994.


Attorney(s) appearing for the Case

Marvin E. Franklin, Birmingham, AL, Bruce P. Ely, Allyson L. Edwards, Tuscaloosa, AL, for appellant(s).

Jack W. Selden, U.S. Atty., Sharon D. Simmons, Richard E. O'Neal, Birmingham, AL, Scott J. Crosby, U.S. Dept. of Justice Tax Div., Washington, DC, John B. Harper, IRS, Birmingham, AL, Gary R. Allen, Tax Div., Dept. of Justice, William J. Patton, Stanley F. Krysa, Michael L. Paup, William S. Estabrook, Jonathan A. Wasserman, Washington, DC, for appellee.

Before KRAVITCH and CARNES, Circuit Judges, and HAND, Senior District Judge.


CARNES, Circuit Judge:

Billie Vester Rasbury and Bill's Forestry Service, Inc. ("Bill's Forestry"), appeal from the district court's denial of their motion under 26 U.S.C.A. § 7430 (1989) for recovery of costs and attorneys' fees incurred in their successful defense of an Internal Revenue Service claim for federal withholding taxes, interest, and penalties in a bankruptcy proceeding. We hold that the applicable standard of review is abuse of discretion, and because...

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