Robert Kreimes Joan E. Kreimes v. Department of Treasury

*1188CELEBREZZE, Senior Circuit Judge.1

In this tax refund case, the government appeals the award of attorney’s fees to plaintiffs, Robert and Joan Kreimes, pursuant to the Equal Access to Justice Act, 28 U.S.C. § 2412(d) (1982). The government contends that the plaintiffs are not entitled to attorney’s fees because they were not the “prevailing party” under Section 2412(d) and that, if they were the prevailing party, the government’s position in the litigation was “substantially justified.” The government further argues that even if an award of attorney’s fees was proper, the amount awarded should…