Authorities Cited: United States Code 28 U.S.C. § 2412(d) Circuit Courts 49 F.3d 562, 568 277 F.3d 1156, 1160 281 F.3d 1081, 1083 331 F.3d 1030, 1038 Federal Rules of Appellate Procedure Fed. R. App. P. 34(a)(2) 839 F. Supp. 1415, 1425