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ARVIN v. UNITED STATES

No. 83-5555.

742 F.2d 1301 (1984)

Leonard ARVIN, Plaintiff, Toby Arvin, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

September 27, 1984.

Attorney(s) appearing for the Case

Ira F. Gropper, Asst. U.S. Atty., Miami, Fla., Michael L. Paup, Chief, Appellate Section, Glenn L. Archer, Jr., Asst. Atty. Gen., Gilbert S. Rothenberg, Stanley S. Shaw, Jr., U.S. Dept. of Justice, Tax Division, Washington, D.C., for defendant-appellant.

Edward M. Spiro, Robert S. Fink (of counsel), Kostelanetz & Ritholz, New York City, for Toby Arvin.

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

HATCHETT, Circuit Judge:

In this case, we review the district court's order awarding interest on attorney's fees to appellee, Toby Arvin, against appellant, United States of America, under 28 U.S.C.A. §§ 1961 and 2412 (West Supp. 1983). Finding error, we reverse.

FACTS

On October 27, 1981, the district court entered an order abating a jeopardy assessment against the appellee, Toby Arvin. Thereafter, Arvin filed a timely application for...

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