United States v. U.S. Fidelity Guaranty Co.

Full title: UNITED STATES OF AMERICA, PLAINTIFF-APPELLANT, v. UNITED STATES FIDELITY…

Court: United States Court of Appeals, Ninth Circuit

Date published: Jun 1, 1973

477 F.2d 567 (9th Cir. 1973)

Opinion

No. 71-2245.

June 1, 1973.

Richard A. Scully, Washington, D.C. (argued), Dean C. Smith, U.S. Atty., Carroll D. Gray, Asst. U.S. Atty., Spokane, Wash., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Crombie J. D. Garrett, John J. McCarthy, John M. Dowd, Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellant.

Richard C. Fields (argued), of Moffatt, Thomas, Barrett Blanton, Boise, Idaho, Eugene I. Annis, of Myers, Reiley Annis, Spokane, Wash., for defendant-appellee.

Appeal from the United States District Court for the Eastern District of Washington; Charles L. Powell, Judge.

Before KILKENNY and GOODWIN, Circuit Judges, and BELLONI,^_ District Judge.

_ Honorable Robert C. Belloni, United States District Judge, District of Oregon, sitting by designation.

PER CURIAM:

The judgment of the district court, denying plaintiff's motion for summary judgment and granting defendant's motion for summary judgment is affirmed for the reasons given therein, as reported in 328 F. Supp. 69 (E.D.Wash. 1971).

Affirmed.