Rhoades, McKee, & Boer v. United States

OPINION

ENSLEN, District Judge.

The matter before the Court is plaintiffs’ motion for reconsideration of this Court’s denial of their motion to recover reasonable litigation costs. 846 F.Supp. 565 (1993). Though they do not specify the Rule of Civil Procedure which permits their motion, I presume plaintiffs proceed under Fed.R.Civ.P. 60(b)(1).

Plaintiffs’ original motion argued that they were “prevailing parties,” and were therefore entitled to recover their litigation costs pursuant to 26 U.S.C. § 7430. In addition to other criteria, § 7430(c)(4)(i) defines a “prevailing party” as one which…