United States Eighth Circuit

Where Internal Revenue Service has provided a full refund with interest, and itself resolved a circuit split of authority by issuing an Action on Decision, appellate review is unnecessary for mootness, and district court must resolve issue of whether an award of attorneys' fees is appropriate.

Appellate Information

• Decided 12/18/2000
• Published 12/18/2000

Judges

• RICHARD S. ARNOLD, Circuit Judge., Before:  WOLLMAN, Chief Judge, HEANEY, McMILLIAN, RICHARD S. ARNOLD, BOWMAN, BEAM, LOKEN, HANSEN, MORRIS SHEPPARD ARNOLD, MURPHY, and BYE, Circuit Judges, en banc.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Gregory A. Hewett, argued, St. Louis, MO (Juan D. Keller and Philip B. Wright, on the brief), for Appellant.  Thomas C. Walsh, argued, St. Louis, MO (Juan A. Keller, Philip B. Wright, and James F. Bennett, on the brief), for Appellant's petition for rehearing en banc.


• For Appellees:
  
• Rachel I. Wollitzer, argued, U.S. Department of Justice, Washington, DC (Paula M. Junghans, Acting Asst. Attorney General and Richard Farber, on the brief), for Appellee.