Opinion ID: 1172230
Heading Depth: 2
Heading Rank: 3

Heading: Gould

Text: Gould seeks costs and attorney's fees on appeal pursuant to I.A.R. 40 and 41, I.C. § 12-121, and Blaser, 121 Idaho 1012, 829 P.2d 1361. As Gould prevailed on appeal on the issue of its motion to dismiss, we award costs on appeal pursuant to I.A.R. 40. We decline, however, to award attorney's fees under I.C. § 12-121 because the Sammises' position on appeal was not unreasonable or frivolous. See Thompson, 125 Idaho at 901, 876 P.2d at 599 (citing Minich, 99 Idaho at 918, 591 P.2d at 1085). See also I.R.C.P. 54(e)(1).