prevailing party
Defined in 3 dictionaries — U.S. Code, Bouvier (1914), Black's (1910)
United States Code
26 U.S.C. § 7430 — for purposes of this section (7 versions over time)
The term “prevailing party” means any party in any proceeding to which subsection (a) applies (other than the United States or any creditor of the taxpayer involved)—
(i) which—
(I) has substantially prevailed with respect to the amount in controversy, or
(II) has substantially prevailed with respect to the most significant issue or set of issues presented, and
(ii) which meets the requirements of the 1st sentence of section 2412(d)(1)(B) of title 28, United States Code (as in effect on October 22, 1986) except to the extent differing procedures are established by rule of court and meets the requirements of section 2412(d)(2)(B) of such title 28 (as so in effect).
Bouvier's Law Dictionary and Concise Encyclopedia
John Bouvier; revised by Francis Rawle · 1914
To be such does not depend upon the degree of success at different stages of the suit, but whether, at the end of the suit, or other proceeding, the party who has made a claim against the other, lias successfully maintained it. Bangor & P. R. Co. v. Chamberlain, GO Me. 286. See Hawkins v. Nowland, 53 Mo. 330.
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910