Williams v. Astrue - 3d Cir. - April 2, 2010
http://www.ca3.uscourts.gov/opinarch/091471p.pdf
The government's position was found to be substantially justified when the "District Court found just one error with the ALJ’s decision and that particular error is inconsequential, as the ALJ had the ability to reach the same conclusion on remand based on other evidence in the record."
This opinion was published on the Commissioner's motion http://www.ca3.uscourts.gov/opinarch/091471po.pdf