477 F2d 567 United States v. United States Fidelity and Guaranty Company
477 F.2d 567
73-2 USTC P 9554
UNITED STATES of America, Plaintiff-Appellant,
UNITED STATES FIDELITY AND GUARANTY COMPANY, Defendant-Appellee.
United States Court of Appeals,
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.
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).
Honorable Robert C. Belloni, United States District Judge, District of Oregon, sitting by designation