Nicholas T. Scott v. United States of America, Nicholas T. Scott, Plaintiff-Appellee-Cross-Appellant v. United States of America Irs, Director, Defendants-Appellants-Cross-Appellees

112 F.3d 1024, 97 Daily Journal DAR 5583, 1997 U.S. App. LEXIS 9562

Opinion

112 F.3d 1024

Nicholas T. SCOTT, Plaintiff-Appellee,
v.
UNITED STATES of America, Defendant-Appellant.
Nicholas T. SCOTT, Plaintiff-Appellee-Cross-Appellant,
v.
UNITED STATES of America; IRS, Director,
Defendants-Appellants-Cross-Appellees.

Nos. 94-15321, 94-15323.

United States Court of Appeals,
Ninth Circuit.

May 1, 1997.

Before: FLETCHER, WIGGINS, and FERNANDEZ, Circuit Judges.

Prior report: 847 F.Supp. 1499.

ORDER

This case having been heard by the United States Supreme Court and reversed, --- U.S. ----, 117 S.Ct. 29, 135 L.Ed.2d 1122, has been remanded to this court for further proceedings in conformity with the opinion of the Supreme Court.

The judgment of the district court is therefore reversed.