Range v. United States

ORDER

GILMORE, District Judge.

Pending before the Court is Appellants Samuel H. Range and Connie C. Range’s (collectively “Ranges”) appeal of three decisions of the United States Bankruptcy Court for the Southern District of Texas (“Bankruptcy Court”) denying the Ranges’ independent action for relief from judgment under Federal Rule of Civil Procedure 60(b), motion for fees and costs under 26 U.S.C.A. § 7430, and requests for an evidentiary hearing, Having considered the parties’ submissions and the applicable law, the Court finds that the bankruptcy court’s decisions should be AFFIRMED.

I

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