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WELLS v. U.S.

Civ. A. No. 91-255-1-MAC (DF).

883 F.Supp. 723 (1995)

W. Howard WELLS, Jr., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M.D. Georgia, Macon Division.

February 1, 1995.

Attorney(s) appearing for the Case

Arthur Leister Phillips, Macon, GA, for W. Howard Wells, Jr.

Frank L. Butler, III, Macon, GA, James B. Thompson, Jr., U.S. Dept. of Justice, Tax Div., Janice L. Feldman, Dept. of Justice, Washington, DC, for U.S.

ORDER

OWENS, District Judge.

Before the court is plaintiff's application for fees and other expenses pursuant to 26 U.S.C. § 7430. In his application, plaintiff seeks fees and expenses related to his representation in this matter by Arthur L. Phillips and Boone Smith. Judge Duross Fitzpatrick has recused himself from the consideration of plaintiff's application.

Section 7430 of Title 26 of the United States Code provides, in part: "In...

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