TIMMS v. UNITED STATES

No. 83-2029.

742 F.2d 489 (1984)

Herbert W. TIMMS, dba Petrol Express; Petrol Express Cooperative; and Petrol Stops Northwest, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided September 5, 1984.


Attorney(s) appearing for the Case

Fred Luyties, Molloy, Jones, Donahue, Trachita, Childers & Mallamo, Tucson, Ariz., for plaintiffs-appellants.

Kristina E. Harrigan, Dept. of Justice, Washington, D.C., for defendant-appellee.

Before HUG, PREGERSON, and NORRIS, Circuit Judges.


HUG, Circuit Judge:

After prevailing in a tax refund suit, appellants sought recovery of attorneys' fees under the Equal Access to Justice Act. The district court denied the fee request on the basis that the Government's position in defending the suit was substantially justified. We conclude the Government's position was not substantially justified and therefore reverse and remand for determination of the fee award.

Appellants include an individual, Timms...

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