DISCLAIMER:  Any unofficial case summaries below are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

092780P.pdf   07/30/2010  Center for Family  v.  United States
   U.S. Court of Appeals Case No:  09-2780
   U.S. District Court for the District of South Dakota - Sioux Falls   
   [PUBLISHED] [Riley, Author, with Clevenger and Colloton,
   Circuit Judges]
   Civil case. In an action for a refund of FICA taxes, the district court did
   not err in finding plaintiffs were entitled to attorneys' fees with respect to
   the government's first motion for summary judgment but not with respect
   to subsequent cross motions; in the first motion the government took a
   position directly contrary to binding Eighth Circuit precedent and its
   position was not substantially justified; in the subsequent motions, the
   government took positions that had a reasonable basis and were
   substantially justified.