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STEPHENSON v. U.S.

Civ. No. 92-1165.

864 F.Supp. 100 (1994)

Tommy STEPHENSON, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Arkansas, El Dorado Division.

September 12, 1994.

MEMORANDUM OPINION

BARNES, District Judge.

On March 17, 1994, this court entered judgment in favor of the plaintiff, Tommy Stephenson, and against the defendant, the United States of America, in the amount of $4,899.88, representing the amount of excise taxes wrongfully levied against the plaintiff. The plaintiff has filed a petition for attorney's fees and costs in this matter pursuant to 26 U.S.C. § 7430 (1988). The defendant has filed an objection...

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