Legal Opinion

Christensen v. United States

District Court, D. Delaware

Decided March 10, 1993No. Civ. A. 91-573 MMSPublishedCited by 1 opinion

1Opinion of the Court

OPINION

MURRAY M. SCHWARTZ, Senior' District Judge.

Plaintiff, James L. Christensen, has moved to recover costs and attorney’s fees from the defendant, the United States of America, pursuant to 26 U.S.C. § 7430 (1988) and Rule 54 of the Local Rules of Civil Practice and Procedure of the United States District Court for the District of Delaware (1992). For the reasons which follow, the plaintiffs motion will be granted.

I

The parties stipulated to many of the facts in a pretrial order which was to control at trial on the substantive merits of the litigation. The necessity for that trial was…

2Cases cited16 opinions

  1. Pierce v. UnderwoodSupreme Court of the United States · 1988
  2. Bond v. CommissionerUnited States Tax Court · 1993
  3. Knight-Ridder Newspapers, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
  4. Lucille Prussner, as of the Estate of Aileen E. Pfeifer v. United StatesCourt of Appeals for the Seventh Circuit · 1990
  5. Karen Kingman Kenagy v. United StatesCourt of Appeals for the Eighth Circuit · 1991

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3Cited by1 opinion

  1. McMillan v. United StatesDistrict Court, W.D. Michigan · 1995

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