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UNITED STATES v. KEMPER MONEY MARKET FUND, INC.

No. 84-2399.

781 F.2d 1268 (1986)

UNITED STATES of America, et al., Petitioners-Appellees, v. KEMPER MONEY MARKET FUND, INC., et al., Respondents, and Robert L. Wenz & Merrick Consultants, Ltd., Intervening Respondents-Appellants.

United States Court of Appeals, Seventh Circuit.

Decided January 17, 1986.

Attorney(s) appearing for the Case

George L. Hastings, Jr., Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for petitioners-appellees.

Barry T. McNamara, D'Ancona & Flaum, Chicago, Ill., for respondents.

Before ESCHBACH and POSNER, Circuit Judges, and SWYGERT, Senior Circuit Judge.

ESCHBACH, Circuit Judge.

Taxpayers petitioned for attorneys' fees under the Equal Access to Justice Act, 28 U.S.C. § 2412,1 and Federal Rule of Civil Procedure 37. They also submitted a bill of costs based upon the Equal Access to Justice Act. The district court denied taxpayers' petition for fees and bill of costs on the grounds that taxpayers were not "prevailing parties" under the Equal Access to Justice Act and that the government...

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