Sigma Corp. v. United States
United States Court of International Trade
1Opinion of the Court
Opinion
Tsoucalas, Judge:
Pursuant to Rule 681 of this Court, plaintiff, Overseas Trade Corporation (“Overseas”), has filed for an award for costs, attorneys’ fees and expenses under the Equal Access to Justice Act (the “EAJA”), 28 U.S.C. § 2412 (1994), together with interest pursuant to 26 U.S.C. § 6621 (1994). For convenience, because similar issues of law and fact are involved, plaintiffs application includes the combined costs and expenses incurred in Consolidated Court Nos. 91-02-00154, 92-0400283 and 92-06-00424.
Background
On May 13, 1985, the United States Department of Commerce,…
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