Fakhri v. United States

OPINION

WALLACH, Judge.

I

INTRODUCTION

Firoze A. Fakhri, who does business as “International Trading Company” (“Int’l Trading Co.”), an importer of shop towels from Bangladesh, seeks recovery of expenses and fees under the Equal Access To Justice Act (“EAJA”) 1 for being forced to relitigate an issue previously decided in a case between the same parties. 2 Defendant United States claims that an EAJA award is unavailable to Plaintiff, arguing its position in the second case was substantially justified, and that Int’l Trading Co. may not recover because this case was filed in his fictitious…