United States v. 2.6 Acres of Land, More or Less, Situated in Whatcom County

This appeal arises from a condemnation action in which the United States took 2.6 acres of property owned by Canada Connections. The government and Canada *810 Connections disputed the value of the land, which resulted in a jury trial on the issue of just compensation. The jury determined that just compensation for the taking was $748,804. The district court subsequently concluded that Canada Connections was the “prevailing party” under the Equal Access to Justice Act (“EAJA”), and awarded Canada Connections attorney’s fees and costs. The government appeals this award by the district court. We have jurisdiction under 28 U.S.C. § 1291 , and VACATE the district court’s award of attorney’s fees and costs to Canada Connections.

I

Background

Canada Connections is a corporation formed by Hiroaki (Henry) Yuki and a partner for the purpose of acquiring and holding property on the United States/Canadian border. In 1990, Canada Connections purchased 3.2 acres of land on the Canadian border in Blaine, Washington to develop offices to serve customs brokers.

On July 1, 1997, the United States brought this condemnation action to acquire 2.6 acres of the 3.2 acres of land owned by Canada…