Stallman

—This is an appeal from an order to tax costs, and a cross-appeal from an order awarding costs. These orders followed entry of judgment in a wrongful death and personal injury action brought by Ann L. Stallman and William Stallman as the administrator of the estate of Frank Stallman against Petal Pusher Flowers, Nelda Brennan and Elissa Bell. The main appeal is brought by the Stallmans and the cross-appeal is brought by Elissa Bell. We refer to the Stallmans as appellants and to the defendants below as respondents.

This cause of action arises from an automobile accident in which Frank Stallman sustained fatal injuries. Appellants filed their complaint on November 13, 1985. An amended complaint was filed on December 26, 1985, for personal injury, property damage and wrongful death. Named as defendants in various capacities were Petal Pusher Flowers, Nelda Brennan, Elissa Bell, Walter and Lynn Bell and Pilar Aldapa, Jr.

On January 8, 1988, appellants made an offer to compromise the action pursuant to Code of Civil Procedure section 998 in the amount of $225,000 “each side to bear its own costs.” The offer was not accepted.

The matter was tried, resulting in a verdict in…