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SPIRES v. UNITED STATES

Civil No. 95-608-MA.

920 F.Supp. 140 (1996)

Jerald V. SPIRES and Carol A. Spires, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Oregon.

January 4, 1996.

Attorney(s) appearing for the Case

Ronald H. Hoevet, Hoevet & Snyder, P.C., Portland, Oregon, for Plaintiff.

Kristine Olson, United States Attorney, Portland, Oregon, Sanford W. Stark, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, for Defendant.

ORDER

MARSH, Judge.

On October 27, 1995, I granted plaintiffs' motion for summary judgment finding that the parties had settled a tax dispute. In so finding, I rejected the government's argument that the settlement was non-binding because the IRS never issued closing documents. Plaintiffs now seek attorney fees pursuant to 26 U.S.C. § 7430(c)(4) on the basis that the government's position was not "substantially...

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