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HOUSTON AGRICULTURAL CREDIT CORP. v. U.S.

No. 83-2370.

736 F.2d 233 (1984)

HOUSTON AGRICULTURAL CREDIT CORPORATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied August 30, 1984.

Attorney(s) appearing for the Case

Daniel K. Hedges, U.S. Atty., James R. Gough, Asst. U.S. Atty., Houston, Tex., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Richard Farber, Elaine F. Ferris, Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellant.

Chamberlain, Hrdlicka, White, Johnson & Williams, Bruce Locke, George A. Hrdlicka, Shelley Cashion, Houston, Tex., for plaintiff-appellee.

Before TATE, JOLLY and DAVIS, Circuit Judges.

W. EUGENE DAVIS, Circuit Judge:

The government appeals from the award of attorney's fees to Houston Agricultural Credit Corporation under the Equal Access to Justice Act, 28 U.S.C. § 2412 (1981) based on the district court's conclusion that the position of the Internal Revenue Service was not substantially justified. We reverse.

I.

The taxpayer, Houston Agricultural Credit Corporation (Houston), is...

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