Authorities Cited: United States Code 28 U.S.C. § 1291 28 U.S.C. § 2412 28 U.S.C. § 2412(d)(1)(A) 31 U.S.C. § 3176 42 U.S.C. § 406(b) Code of Federal Regulations 31 C.F.R. § 285.5(a)(1) Supreme Court 461 U.S. 424, 433-440 487 U.S. 552, 562 496 U.S. 154, 156-163 535 U.S. 789, 796 Circuit Courts 801 F.2d 1226, 1229 431 F.3d 1268, 1275 450 F.3d 493, 497 510 F.3d 1246, 1249-1251 Federal Rules of Appellate Procedure Fed. R. App. P. 34(f) Federal Rules of Civil Procedure Fed. R. Civ. P. 59(e)