STEEL, District Judge.
Plaintiffs, two attorneys, sued defendant to recover fees for services rendered in obtaining a reduction of federal income taxes and penalty assessed against defendant. A default having been entered against defendant by the Clerk under F.R.Civ.P. 55(a) because of defendant's non-appearance, plaintiffs now move under F.R.Civ.P. 55(b) (2) for default judgments of $102,858.71 for each plaintiff.
Ross, one of the plaintiffs, is a citizen...
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