United States of America v. Kemper Money Market Fund, Inc., and Robert L. Wenz & Merrick Consultants, Ltd., Intervening
Court of Appeals for the Seventh Circuit
1Opinion of the Court
ESCHBACH, Circuit Judge.
Taxpayers petitioned for attorneys’ fees under the Equal Access to Justice Act, 28 U.S.C. § 2412, 1 and Federal Rule of Civil Procedure 37. They also submitted a bill of costs based upon the Equal Access to Justice Act. The district court denied taxpayers’ petition for fees and bill of costs on the grounds that taxpayers were not “prevailing parties” under the Equal Access to Justice Act and that the government’s position was substantially justified. Because we conclude that the position of the United States in its action to enforce four civil tax summonses was…
Also in this document: Concurrence.
2Cases cited24 opinions
- Hanrahan v. HamptonSupreme Court of the United States · 1980
- Ruckelshaus v. Sierra ClubSupreme Court of the United States · 1983
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- Gulf Offshore Co. v. Mobil Oil Corp.Supreme Court of the United States · 1981
- Stanley Spencer v. National Labor Relations BoardCourt of Appeals for the D.C. Circuit · 1983
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3Cited by23 opinions
- United States v. 1,378.65 Acres of Land, More or Less, Situate in Vernon County, State of Missouri, and Laurance PhisterCourt of Appeals for the Eighth Circuit · 1986
- United States of America and Earl E. Hart, Revenue Agent of the Internal Revenue Service v. Stanley P. GimbelCourt of Appeals for the Seventh Circuit · 1986
- Phil Smidt & Son, Inc. v. National Labor Relations BoardCourt of Appeals for the Seventh Circuit · 1987
- United States of America and James A. Hill, Special Agent, Internal Revenue Service v. James E. Michaud and Mary L. MichaudCourt of Appeals for the Seventh Circuit · 1990
- Center for Science in the Public Interest v. Donald T. Regan, Secretary of the TreasuryCourt of Appeals for the D.C. Circuit · 1986
18 more not listed; retrieve them via the Exa API.