Court of Appeals for the Fifth Circuit March 19, 1980, 78-2949 (E. C. Jones v. United States)

*1312

POLITZ, Circuit Judge.

This opinion concludes the trilogy of cases decided this date,

1

involving the application of the Civil Rights Attorney’s Fees Awards Act of 1976

2

to taxpayer litigation.

After an audit, the Internal Revenue Service determined that Jimmy Wayne Morton, an experienced tree cutter, was an employee rather than an independent subcontractor of logging contractor E. C.