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U.S. v. SCHEINGOLD

Civil No. 00-2150 (JBS).

293 F.Supp.2d 447 (2003)

UNITED STATES of America, Plaintiff, v. Daniel K. SCHEINGOLD, John W. Orem, and Edward L. Trueblood, Defendants.

United States District Court, D. New Jersey.

December 1, 2003.

Attorney(s) appearing for the Case

John R. Crayton, Esquire, Crayton & Belknap, Moorestown, NJ, for Plaintiff.

Christopher J. Christie, United States Attorney by Louis Bizzarri, Assistant U.S. Attorney, Civil Division, Camden, NJ, and Dara B. Oliphant, Lawrence P. Blaskopf, Trial Attorneys, Tax Division, United States Department of Justice, Washington, DC, for United States.

OPINION

SIMANDLE, District Judge.

This matter comes before the Court upon motion by defendant Daniel K. Scheingold for attorneys' fees and costs in the amount of $19,054.90 ($18,952.00 plus $102.90) pursuant to 26 U.S.C. § 7430. For the reasons stated herein, the Court will grant this application because Scheingold substantially prevailed at trial after the government rejected his pre-trial qualified offer of settlement under 26 U.S.C.

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