ORDER
JAMES J. BARTA, Bankruptcy Judge.
At Saint Louis, in this District, this 23rd day of January, 1992.
The matter before the Court is the Debtors' post-hearing "Motion for Allowance of Attorney's Fees and Expenses Under Equal Access To Justice Act" ("Motion"). The Respondent is the United States of America. Responses to the Motion were filed by Counsel for the Tax Division of the Department of Justice. The factual determinations set out below...
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