TANG, Circuit Judge:
The government appeals the award of attorney fees to private parties in an interpleader action. The issue presented is whether the Equal Access to Justice Act, 28 U.S.C. § 2412, authorizes an award of attorney fees to an interpleader party out of the interpleader fund before satisfaction of preexisting federal tax liens. We reverse.
I.
Abex Corporation contracted with the State of Hawaii for construction of loading bridges...
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