context: The fact that the government loses the underlying litigation is not dispositive of the determination that its position had no reasonable basis in law and fact. Rather, that fact remains a factor for the Court's consideration.
citation_a.signal: see
citation_a.identifier: 25 F.Supp.2d 777, 780
citation_a.parenthetical: finding that government's position was substantially justified even though its "position may not have been correct."
citation_a.sentence: See Pierce, 487 U.S. at 566 n. 2, 108 S.Ct. 2541; Gibbs v. U.S., No. 96-685, 1998 WL 226773 at *2 (D.N.J. Jan. 14, 1998); Bowles v. U.S., 947 F.2d 91, 94 (4th Cir.1991); Phillips v. Comm’r of Internal Revenue, 851 F.2d 1492, 1499 (D.C.Cir.1988); Snyder v. U.S., 25 F.Supp.2d 777, 780 (E.D.Mich.1998) (finding that government’s position was substantially justified even though its “position may not have been correct.”); But see J&J Cab Service, 1998 WL 264736 at *3 (stating that government’s loss at summary judgment stage “does reveal something regarding the merits of the government’s position.”).
citation_b.signal: but see
citation_b.identifier: 1998 WL 264736, at *3
citation_b.parenthetical: stating that government's loss at summary judgment stage "does reveal something regarding the merits of the government's position."
citation_b.sentence: See Pierce, 487 U.S. at 566 n. 2, 108 S.Ct. 2541; Gibbs v. U.S., No. 96-685, 1998 WL 226773 at *2 (D.N.J. Jan. 14, 1998); Bowles v. U.S., 947 F.2d 91, 94 (4th Cir.1991); Phillips v. Comm’r of Internal Revenue, 851 F.2d 1492, 1499 (D.C.Cir.1988); Snyder v. U.S., 25 F.Supp.2d 777, 780 (E.D.Mich.1998) (finding that government’s position was substantially justified even though its “position may not have been correct.”); But see J&J Cab Service, 1998 WL 264736 at *3 (stating that government’s loss at summary judgment stage “does reveal something regarding the merits of the government’s position.”).