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ASHBURN v. UNITED STATES

No. 83-7467.

740 F.2d 843 (1984)

Billy H. ASHBURN and Faye F. Ashburn, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

August 28, 1984.

Attorney(s) appearing for the Case

Frank W. Donaldson, U.S. Atty., Caryl P. Privett, Asst. U.S. Atty., Birmingham, Ala., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Gilbert S. Rothenberg, Terry L. Fredricks, Tax Division, Dept. of Justice, Washington, D.C., for defendant-appellant.

Norman W. Harris, Decatur, Ala., for plaintiffs-appellees.

Before KRAVITCH and HATCHETT, Circuit Judges, and TUTTLE, Senior Circuit Judge.

TUTTLE, Senior Circuit Judge:

This is an appeal by the defendant United States from a judgment entered by the United States District Court for the Northern District of Alabama awarding plaintiffs Billy H. Ashburn and Faye F. Ashburn $23,330.17 in attorneys' fees and other expenses under the Equal Access to Justice Act ("EAJA"). We hold that the plaintiffs are not entitled to attorneys' fees and other expenses. Therefore, we reverse.

I. BACKGROUND

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