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KEASLER v. UNITED STATES

No. 84-1904.

766 F.2d 1227 (1985)

Lawrence KEASLER and Keasler Body Company, Inc., Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided July 3, 1985.

Attorney(s) appearing for the Case

John A. Dudeck, Jr., Tax Div., Washington, D.C., for appellant.

Robert B. Branch, Sr., Paragould, Ark., for appellee.

Before JOHN R. GIBSON, Circuit Judge, FLOYD R. GIBSON, Senior Circuit Judge, and BOWMAN, Circuit Judge.

JOHN R. GIBSON, Circuit Judge.

Lawrence Keasler and Keasler Body Company were assessed excise taxes on truck hoist units they had assembled. They prevailed in an action for a refund and after the government's appeal was dismissed, they obtained an award of attorney's fees under the Equal Access to Justice Act, 28 U.S.C. § 2412(d) (1982). The government challenges the award on the grounds that the fee application filed after dismissal of the appeal was untimely...

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