Tennessee Baptist Children's Homes, Inc. And Dr. Evans B. Bowen, Cross-Appellants v. United States of America, Cross-Appellee

KRUPANSKY, Circuit Judge.

Defendant-appellant the Government appealed the district court’s order, 604 F.Supp. 210, denying its motion for judgment notwithstanding a jury verdict in favor of plaintiffs in this tax action to recover penalties and interests assessed by the Internal Revenue Service (IRS). Plaintiffs-cross-appellants Tennessee Baptist Children's Homes, Inc. (TBCH) and TBCH’s executive director and treasurer Dr. Evans B. Bowen (Bowen) cross-appealed the district court’s order denying their motion for attorney fees under the Equal Access to Justice Act (EAJA).

A review of the record…