U.S. Court of Appeals for the First Circuit, 1993

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

First Federal Savings Bank of Washington, a Corporation v. United States
U.S. Court of Appeals for the First Circuit · Decided June 22, 1993
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 (Federal Reporter, Second Series)

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

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.

1

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

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