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LIBUTTI v. U.S.

No. 94-CV-1114.

910 F.Supp. 67 (1995)

Edith LIBUTTI, Doing Business as Lion Crest Stable, a Sole Proprietorship, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N.D. New York.

December 21, 1995.

Attorney(s) appearing for the Case

Miller, Griffin & Marks, Lexington, KY (Michael Meuser, Frank T. Becker, of counsel), Hinman, Howard & Kattell, Binghamton, NY (Paul T. Sheppard, of counsel), for plaintiff.

U.S. Department of Justice, Tax Division, Washington, DC (Steven E. Cole, George P. Eliopoulos, of counsel), for United States.

MEMORANDUM, DECISION & ORDER ON RECONSIDERATION

McAVOY, Chief Judge.

I. INTRODUCTION

This motion seeks reconsideration of the court's order dated October 30, 1995, that denied the plaintiff's motion for litigation costs, including legal fees, pursuant to 26 U.S.C. § 7430. That motion was made following a favorable decision in a bench trial, commenced before this court on March 28, 1995. The government has appealed the court's decision...

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