The following excerpt is from Simon v. Berryhill, Case No. 1:15-cv-01239-EPG (E.D. Cal. 2017):
"It is the government's burden to show that its position was substantially justified." Meier, 727 F. 3d at 870, citing Gutierrez v. Barnhardt, 274 F. 3d 1255, 1258 (9th Cir. 2001).
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