No. 83-2029. Argued and Submitted December 15, 1983. Decided September 5, 1984. Fred Luyties, Molloy, Jones, Donahue, Trachita, Childers Mallamo, Tucson, Ariz., for plaintiffs-appellants. Kristina E. Harrigan, Dept. of Justice, Washington, D.C., for defendant-appellee. Appeal from the United States District Court for the District of Arizona. Before HUG, PREGERSON, and NORRIS, Circuit Judges. HUG, Circuit Judge: After prevailing in a tax refund suit, appellants sought recovery of attorneys' fees under