United States v. Sam Ellis Store Inc., United States of America v. Sam Ellis Store Inc.

981 F.2d 1260 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellant, v. SAM ELLIS STORE INC., Defendant-Appellee. UNITED STATES of America, Plaintiff-Appellee, v. SAM ELLIS STORE INC., Defendant-Appellant. Nos. 91-55969, 91-56466. United States Court of Appeals, Ninth Circuit. Submitted Oct. 7, 1992. Decided Dec. 7, 1992. Before POOLE, FERNANDEZ and T.G.NELSON, Circuit Judges. 1 MEMORANDUM ** 2 The United States appeals the district court's award of attorney's fees to taxpayer Sam Ellis Stores, Inc. (the Store), that resulted from a stipulated dismissal of the Government's action to recover an allegedly erroneous income tax refund pursuant to 26 U.S.C. § 7405 . The Government claims the district court erred by awarding attorney fee rates exceeding the statutory hourly rate of $75 under 26 U.S.C. § 7430 (c)(1)(B)(iii). 3 Sam Ellis cross-appeals claiming the district court erred in failing to award a cost of living adjustment…