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PACIFIC FISHERIES INC. v. U.S.

Nos. 04-35897, 04-35899.

484 F.3d 1103 (2007)

PACIFIC FISHERIES INC., Petitioner-Appellant, v. UNITED STATES of America, Respondent-Appellee. Konstantin Vladimirovich Voloshenko, Petitioner-Appellant, v. United States of America, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed April 17, 2007.

Attorney(s) appearing for the Case

Robert J. Chicoine and Cori Flanders-Palmer, Chicoine & Hallett, P.S., Seattle, WA, for appellants Pacific Fisheries and Konstantin Vladimirovich Voloshenko.

Gretchen Wolfinger, Eileen J. O'Connor, and Jonathan Cohen, Department of Justice, Washington, DC, and John McKay, United States Attorney, Seattle, WA, for appellee United States.

Before: B. FLETCHER and M. MARGARET McKEOWN, Circuit Judges, and WILLIAM W. SCHWARZER, District Judge.

McKEOWN, Circuit Judge:

The Internal Revenue Code allows taxpayers to recover costs and attorneys' fees if they prevail in either civil or administrative proceedings, so long as the position of the United States was not substantially justified. 26 U.S.C. § 7430. Appellants Pacific Fisheries and Konstantin Vladimirovich Voloshenko (collectively the "taxpayers") seek attorneys' fees associated with pursuing two federal court petitions to quash third-party summonses...

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