S.E.C. v. WATERHOUSE

Nos. 1787, 2013, Dockets 94-6045, 94-6069.

41 F.3d 805 (1994)

SECURITIES AND EXCHANGE COMMISSION, Plaintiff-Appellee-Cross-Appellant, v. Price WATERHOUSE, Daniel Jerbasi, Benjamin Leroy, Benjamin Perks, Defendants, Richard L. Kaufman, Defendant-Appellant-Cross-Appellee.

United States Court of Appeals, Second Circuit.

Decided November 30, 1994.


Attorney(s) appearing for the Case

James A. Brigagliano, Asst. Gen. Counsel, Washington, DC (S.E.C., Simon M. Lorne, Gen. Counsel, Richard M. Humes, Associate Gen. Counsel, Linda B. Stirling, Sr. Sp. Counsel, Valerie G. Preiss, Sr. Counsel, Paul Gonson, Sol., of counsel), for plaintiff-appellee-cross-appellant.

Richard H. Silberberg, New York City (Dorsey & Whitney, Robert G. Manson, of counsel), for defendant-appellant-cross-appellee Richard L. Kaufman.

Before: NEWMAN, Chief Judge, VAN GRAAFEILAND, and LEVAL, Circuit Judges.


LEVAL, Circuit Judge:

When the government of the United States engages in litigation against other parties and takes positions that are not "substantially justified," the prevailing adversary is entitled under the Equal Access to Justice Act ("EAJA"), 28 U.S.C.A. § 2412, (West 1994) to be compensated by the Government for "fees and other expenses" incurred in the litigation. This appeal raises various questions regarding the rights created by this

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