96 Cal. Daily Op. Serv. 7428, 96 Daily Journal D.A.R. 12,251 United States of America v. Israel Rubin, as President of I.D. Enterprises, Inc. I.D. Enterprises, Inc.

97 F.3d 373 96 Cal. Daily Op. Serv. 7428 , 96 Daily Journal D.A.R. 12,251 UNITED STATES of America, Plaintiff-Appellee, v. Israel RUBIN, as President of I.D. Enterprises, Inc.; I.D. Enterprises, Inc., Defendants-Appellants. No. 94-55627. D.C. No. CV-91-06870-DWW. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 15, 1995. Decided Oct. 7, 1996. Elon A. Pollack, Politis, Pollack & Doram, Los Angeles, CA, for defendants-appellants. Robert I. Lester, Assistant United States Attorney, Los Angeles, CA, for plaintiff-appellee. Appeal from the United States District Court for the Central District of California, David W. Williams, District Judge, Presiding. D.C. No. CV-91-06870-DWW. Before: FLETCHER, CANBY, and HAWKINS, Circuit Judges. OPINION FLETCHER, Circuit Judge: I.D. Enterprises, Inc. and its president, Israel Rubin (collectively "Rubin"), appeal from the district court's denial of their motion for attorneys' fees pursuant to the Equal Access to Justice Act ("EAJA"), 28 U.S.C. § 2412 . We have jurisdiction pursuant to 28 U.S.C. § 1291 and affirm. FACTUAL HISTORY & PROCEDURAL BACKGROUND 1 Rubin is in the import-export business and is required…