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BOWLES v. U.S.

No. 90-2185.

947 F.2d 91 (1991)

Michael E. BOWLES; Lynn G. Bowles, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided October 9, 1991.

Attorney(s) appearing for the Case

Douglas Edward Little, Robert M. Musselman & Associates, Charlottesville, Va., argued for plaintiffs-appellants.

David Arthur Hubbert, Tax Div., U.S. Dept. of Justice, Washington, D.C., argued (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Gilbert S. Rothenberg, Tax Div., U.S. Dept. of Justice, Washington, D.C., E. Montgomery Tucker, U.S. Atty., Roanoke, Va., on brief), for defendant-appellee.

Before ERVIN, Chief Judge, and SPROUSE and WILKINS, Circuit Judges.

OPINION

WILKINS, Circuit Judge:

Michael E. and Lynn G. Bowles appeal an order of the district court denying their motion for an award of costs and attorney's fees pursuant to section 7430 of the Internal Revenue Code. I.R.C. § 7430 (1982). Concluding that the district court did not abuse its discretion in determining that the position of the government in this civil proceeding was not unreasonable, we affirm.

I.

Appellants are a married...

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