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HALL v. UNITED STATES

No. 82-5743.

773 F.2d 703 (1985)

Elizabeth Jane HALL, Plaintiff-Appellant, v. UNITED STATES of America, et al., Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided September 25, 1985.

Attorney(s) appearing for the Case

Edwin F. Kagin, Jr. (argued) Don Armstrong, Jr., Louisville, Ky., for plaintiff-appellant.

Ronald E. Meredith, U.S. Atty., Mike Spalding, Louisville, Ky., Glenn L. Archer, Jr., Asst. Atty. Gen., Dept. of Justice, Tax Div., Washington, D.C., Michael L. Paup/Michael Roach (argued), Chief, Appellate Section, Robert T. Duffy, Thomas A. Gick, Washington, D.C., for defendants-appellees.

Before WELLFORD and MILBURN, Circuit Judges; and PHILLIPS, Senior Circuit Judge.

PER CURIAM.

This is the third appeal in this case. The issue in the present appeal is whether appellant Elizabeth Hall is entitled to attorney fees as a prevailing plaintiff against the United States and officials of the Internal Revenue Service. For the reasons that follow, we affirm the district court's denial of attorney fees.

I.

In Hall v. United States, 493 F.2d 1211 (6th Cir.1974 (per curiam)...

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