Court of Appeals for the Ninth Circuit October 23, 2009, No. 08-16448 (Smith v. United States)

MEMORANDUM **

After Darrel Smith prevailed against the IRS in an adversarial proceeding, he sought an award of attorneys fees under 26 U.S.C. § 7430. The bankruptcy court and district court for the District of Nevada determined that neither Smith nor his bankruptcy estate were eligible for fees under § 7430. Smith has timely appealed.