Legal Opinion
Libutti v. United States
District Court, N.D. New York
Decided December 21, 1995No. 94-CV-1114PublishedCited by 2 opinions
1Opinion of the Court
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 plaintiffs 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 in this case to the Circuit Court of Appeals for the Second Circuit.
II. BACKGROUND
On July 6,1994, Edith LiButti, doing business as Lion Crest Stable (“Lion Crest”),…
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