First Federal Savings Bank of Washington, a Corporation v. United States

995 F.2d 947, 93 Daily Journal DAR 7871, 93 Cal. Daily Op. Serv. 4625, 72 A.F.T.R.2d (RIA) 6533, 1993 U.S. App. LEXIS 14827

Opinion

995 F.2d 947

72 A.F.T.R.2d 93-6533

FIRST FEDERAL SAVINGS BANK OF WASHINGTON, a corporation,
Plaintiff-Appellant,
v.
UNITED STATES of America, Defendant-Appellee.

No. 91-35690.

United States Court of Appeals,
Ninth Circuit.

Submitted June 8, 1993*.
Decided June 22, 1993.

Bruce E.H. Johnson, Davis Wright Tremaine, Seattle, Washington, and James K. Hayner, Minnick Hayner, Walla Walla, WA, for plaintiff-appellant.

Gary R. Allen, Bruce R. Ellisen, and Edward T. Perelmuter, Dept. of Justice, Washington, DC, for defendant-appellee.

Appeal from the United States District Court for the Eastern District of Washington; Alan A. McDonald, District Judge.

Before: WRIGHT, FARRIS, D.W. NELSON, Circuit Judges.

We affirm on the basis of the well-reasoned opinion of the district court. First Federal Savings Bank of Washington v. United States, 766 F.Supp. 897 (E.D.Wash.1991); see also Pacific First Federal Savings Bank v. Commissioner, 961 F.2d 800 (9th Cir.), cert. denied, --- U.S. ----, 113 S.Ct. 209, 121 L.Ed.2d 150 (1992).

* The panel unanimously finds this case suitable for decision without oral argument. Fed.R.App.P. 34(a) and Ninth Circuit Rule 34-4