Ralph H. And Jackie C. Minor, Residents of the State of Washington v. United States

ORDER

This appeal challenges the refusal of the district court to tax attorneys’ fees against the United States under the Equal Access to Justice Act (28 U.S.C. § 2412(d)) on the ground that the position of the United States was substantially justified in this test case involving an important and doubtful issue of tax law. The opinion on the merits is reported at 772 F.2d 1472 (9th Cir.1985).

The EAJA was intended to facilitate the efforts of private parties to vindicate their rights when confronted with arbitrary actions by representatives of the government, without at the same time…