Legal Opinion
Trust Company of Columbus v. United States
Court of Appeals for the Eleventh Circuit
Decided November 14, 1985No. 85-8036PublishedCited by 4 opinions
1Opinion of the Court
DUMBAULD, District Judge:
This is one of the many cases where the Government contests an award of attorneys’ fees under the Equal Access to Justice Act claiming that “the position of the United States was substantially justified.” 28 U.S.C. 2412(d)(1)(A). 1 Appellee Trust Company of Columbus (hereinafter called the bank) was awarded $7,792.00 by the District Court’s judgment of November 16, 1984. We find no abuse of discretion and affirm.
The instant suit had been brought by the bank under 26 U.S.C. 7426 to recover money wrongfully collected by the IRS as the result of levies under 26 U.S.C.…
2Cases cited3 opinions
- United States v. Schooner PeggySupreme Court of the United States · 1801
- Trust Company of Columbus v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Trust Co. of Columbus v. United StatesDistrict Court, M.D. Georgia · 1983
3Cited by4 opinions
- Texas Commerce Bank-Fort Worth, N.A., Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Fifth 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
- United States v. 6.93 Acres of Land, Etc., United States of America v. 67.73 Acres of Land, Etc.Court of Appeals for the First Circuit · 1988
- Jones v. BrownUnited States Court of Appeals for Veterans Claims · 1993