Eldon D. And Kathy A. Anthony v. United States

PAUL KELLY, Jr., Circuit Judge.

This appeal arises out of a tax dispute between plaintiffs-appellees Eldon and Kathy Anthony and the Internal Revenue Service. The government appeals the district court’s summary judgment refunding interest paid by the Anthonys and awarding attorney’s fees. Our jurisdiction arises under 28 U.S.C. § 1291 and we affirm in part and remand for additional findings on the fee award.

Background

In 1984, the Internal Revenue Service (IRS) issued a notice of deficiency to Eldon Anthony for failure to file tax returns for the years 1978, 1979 and 1980. The IRS calculated…