United States v. Sidney Estridge, James F. O'crowley, Jr., Herbert Maslin

This is an appeal from a district court1 award of costs and attorneys’ fees under the Equal Access to Justice Act (EAJA), 28 U.S.C. § 2412(d) (1982) (amended 1985). In the underlying action, the United States sought to hold O’Crowley and three other individuals liable under 26 U.S.C. § 6672(a) (1982)2 for unpaid employment taxes that Arlen Trophy Company, Inc. (Arlen) had withheld from the wages of its employees for the last quarter of 1975 and the first quarter of 1976.3 O’Crowley prevailed in the action, and the district court awarded him attorneys’ fees and expenses under the Equal Access…