UNITED STATES v. U.S. FIDELITY GUARANTY CO., 477 F.2d 567 (9th Cir. 1973)

UNITED STATES OF AMERICA, PLAINTIFF-APPELLANT, v. UNITED STATES FIDELITY AND GUARANTY COMPANY, DEFENDANT-APPELLEE.

No. 71-2245.United States Court of Appeals, Ninth Circuit.
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.

PER CURIAM:

[1] 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).

[2] Affirmed.

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