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CITIZENS BANK, VALLEY HEAD, ALA. v. UNITED STATES

Civ. A. No. 82-AR-0431-M.

558 F.Supp. 1301 (1983)

The CITIZENS BANK, VALLEY HEAD, ALABAMA, an Alabama corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Alabama, M.D.

March 15, 1983.

Attorney(s) appearing for the Case

Frank W. Donaldson, Caryl P. Privett, Birmingham, Ala., Karl L. Kellar, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.

Lee H. Zell, Marvin Campbell, Berkowitz, Lefkovits & Patrick, Birmingham, Ala., for plaintiff.

MEMORANDUM OPINION

ACKER, District Judge.

This cause is before the Court upon plaintiff's application for attorneys' fees and expenses pursuant to the Equal Access to Justice Act (EAJA), enacted as Title II (§§ 201-208) of the Small Business Export Expansion Act of 1980, Pub.L. 96-481, 94 Stat. 2325, codified as 28 U.S.C. § 2412.

The basic purpose of the EAJA, as its name implies, is to equalize private litigants with Uncle Sam so...

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