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REGGI v. UNITED STATES

No. C-84-7375-WWS.

632 F.Supp. 5 (1986)

Romeo REGGI and Ida Reggi, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N.D. California.

March 4, 1986.

Attorney(s) appearing for the Case

Malcolm A. King, Remsen C. Barnard, Walnut Creek, Cal., for plaintiffs.

Jay R. Weill, Asst. U.S. Atty., San Francisco, Cal., for defendant.

SCHWARZER, District Judge.

This matter came on for hearing on the plaintiffs' application for an award of attorney fees pursuant to 26 U.S.C. § 7430(a). For the reasons stated, the motion is denied and this action dismissed.

This complaint for a tax refund was filed on November 26, 1984. The issues in the case involved the substantiation of deductions claimed by plaintiffs on their 1979 tax return. The plaintiffs' 1979 return had been filed on or about...

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