District Court, D. Kansas April 1, 1993, Civ. A. No. 89-2021-0 (Hill v. United States)

MEMORANDUM AND ORDER

EARL E. O’CONNOR, District Judge.

This matter is before the court on plaintiffs’ motion to assess litigation costs against defendant (Doc. #53) pursuant to 26 U.S.C. § 7430(a) and defendant’s motion to strike plaintiffs’ affidavit (Doc. #47). For the reasons set forth below, plaintiffs’ motion will be granted in part and defendant’s motion will be denied.