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FOUTS v. U.S.

No. 5:99-CV-17.

107 F.Supp.2d 815 (2000)

Ann P. FOUTS, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Michigan, Southern Division.

March 30, 2000.

Attorney(s) appearing for the Case

Allan J. Claypool, Foster, Swift, Collins & Smith, P.C., Lansing, MI, for plaintiff.

W. Francesca Ferguson, Asst. U.S. Attorney, U.S. Attorney's Office, Western District of Michigan, Grand Rapids, MI, for defendant.

MEMORANDUM OPINION AND ORDER DENYING MOTION FOR COSTS AND ATTORNEY FEES

McKEAGUE, District Judge.

On September 8, 1999, the Court entered a judgement and a "Stipulation and Order for Dismissal of Action and Release of Escrowed Funds" holding that plaintiff had substantially prevailed with respect to the most significant issue in this case. On October 5, 1999, plaintiff moved for an award of costs and attorney fees under 26 U.S.C. § 7430, contending...

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