MEMORANDUM AND ORDER
CROW, District Judge.
The case comes before the court on the plaintiffs' motion for taxation and award of costs and attorney's fees pursuant to 26 U.S.C. § 7430 (1986). Plaintiffs filed this action on August 12, 1986, seeking to recover claimed refunds totalling $160,697 with interest which the Internal Revenue Service (IRS) had disallowed. On August 21, 1987, the parties filed a stipulation for entry of judgment against the defendant...
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