Edward J. Kaffenberger Cora S. Kaffenberger v. United States

HANSEN, Circuit Judge.

The United States appeals from the district court’s judgment awarding Edward and Cora Kaffenberger refunds of overpaid income taxes based on a jury verdict that found that Edward and Cora Kaffen-berger made a timely informal claim for a refund. The United States also appeals the district court’s order requiring the United States to pay the Kaffenbergers’ costs and attorneys’ fees. We affirm in part and reverse in part the district court’s judgment regarding the tax refunds and reverse its award of costs and fees.

I

There is no dispute that the Kaffenber-gers overpaid their…