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LIBUTTI v. U.S.

No. 94-CV-1114.

914 F.Supp. 804 (1995)

Edith LIBUTTI, doing business as Lion Crest Stable, a sole proprietorship, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N.D. New York.

October 31, 1995.

Attorney(s) appearing for the Case

Miller, Griffin & Marks, Lexington, KY, for plaintiff.

Hinman, Howard & Kattell, Paul T. Sheppard, Binghamton, NY, for plaintiff.

U.S. Department of Justice, Tax Division, Steven E. Cole, George P. Eliopoulos, Washington, DC, for United States.

MEMORANDUM, DECISION & ORDER

McAVOY, Chief Judge.

I. INTRODUCTION

This motion is brought by the plaintiff, EDITH LIBUTTI, d/b/a LION CREST STABLE, seeking reasonable attorneys' fees and litigation costs, including attorneys' fees, pursuant to 26 U.S.C. § 7430.1 This motion is made following a favorable decision in a bench trial, commenced before this court on March 28, 1995. The government has appealed the...

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