Legal Opinion
Herbert W. Timms, Dba Petrol Express Petrol Express Cooperative and Petrol Stops Northwest v. United States
Court of Appeals for the Ninth Circuit
Decided September 5, 1984No. 83-2029PublishedCited by 33 opinions
1Opinion of the Court
HUG, Circuit Judge:
After prevailing in a tax refund suit, appellants sought recovery of attorneys’ fees under the Equal Access to Justice Act. The district court denied the fee request on the basis that the Government’s position in defending the suit was substantially justified. We conclude the Government’s position was not substantially justified and therefore reverse and remand for determination of the fee award.
Appellants include an individual, Timms, and several related entities that market gasoline through self-service stations. Starting in 1970, appellants took the position that for…
2Cases cited10 opinions
- Stanley Spencer v. National Labor Relations BoardCourt of Appeals for the D.C. Circuit · 1983
- Natural Resources Defense Council, Inc. v. U.S. Environmental Protection Agency, Chemical Manufacturers Association, IntervenorsCourt of Appeals for the Third Circuit · 1983
- BROAD AVENUE LAUNDRY AND TAILORING, Petitioner, v. the UNITED STATES, RespondentCourt of Appeals for the Federal Circuit · 1982
- Rawlings v. HecklerCourt of Appeals for the Ninth Circuit · 1984
- Tyler Business Services, Inc. v. National Labor Relations BoardCourt of Appeals for the Fourth Circuit · 1982
5 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- George L. Barry v. Otis R. BowenCourt of Appeals for the Ninth Circuit · 1987
- Sigmon Fuel Company v. Tennessee Valley AuthorityCourt of Appeals for the Sixth Circuit · 1985
- United States v. Franklin M. YoffeCourt of Appeals for the First Circuit · 1985
- Sonya Renee v. Arne DuncanCourt of Appeals for the Ninth Circuit · 2012
- United States v. Germaine (In Re Germaine)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1993
28 more not listed; retrieve them via the Exa API.