Sarah Lynn Hathaway v. United States

50 F.3d 14 75 A.F.T.R.2d 95 -1139, 95-1 USTC P 50,097 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Sarah Lynn HATHAWAY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. No. 93-36158. United States Court of Appeals, Ninth Circuit. Argued and Submitted Jan. 12, 1995. Decided Feb. 16, 1995. Before: WRIGHT and BRUNETTI, Circuit Judges, and GONZALEZ, * District Judge. ORDER The Tax Division counsel's request, received by the Clerk on February 6, 1995, for an amendment to the court's memorandum disposition filed on January 27, 1995, has been considered and is granted. An amended disposition shall be filed forthwith. Before: WRIGHT and BRUNETTI, Circuit Judges, and GONZALEZ, * District Judge. AMENDED MEMORANDUM ** For two years Hathaway dealt with the IRS, urging it to correct a clerical error in her income tax refund assessment. She finally sued and prevailed. In awarding her attorney's fees, the district court allowed an upward departure from the…