Bliss Dairy, Inc. v. United States

Full title: BLISS DAIRY, INC., AN ARIZONA CORPORATION, PLAINTIFF-APPELLEE, v. UNITED…

Court: United States Court of Appeals, Ninth Circuit

Date published: Apr 28, 1983

704 F.2d 1167 (9th Cir. 1983)

Opinion

No. 79-3318.

Argued and Submitted February 11, 1981.

Decided April 28, 1983.

Karl P. Fryzel, Atty., Tax Div., Washington, D.C., argued, for defendant-appellant; Gilbert E. Andrews, Washington, D.C., on brief.

James Silhasek, Wales Plattner, P.C., Phoenix, Ariz., for plaintiff-appellee.

Appeal from the United States District Court for the District of Arizona.

Before FERGUSON and REINHARDT, Circuit Judges, and BONSAL,^_ District Judge.

_ Honorable Dudley B. Bonsal, United States Senior District Judge for the Southern District of New York, sitting by designation.

PER CURIAM:

This court, in Bliss Dairy, Inc. v. United States, 645 F.2d 19 (9th Cir. 1981), affirmed the granting by the district court of the motion of plaintiff Bliss Dairy, Inc. for summary judgment.

The Supreme Court, on March 7, 1983, reversed the judgment of this court and remanded the case to this court for further proceedings in conformity with the opinion of that Court. Hillsboro National Bank v. Commissioner of Internal Revenue, ___ U.S. ___, 103 S.Ct. 1134, 75 L.Ed.2d 130 (1983), rev'g Bliss Dairy, 645 F.2d at 19.

Upon due consideration, the judgment of the district court is reversed and the case is remanded for further proceedings in conformity with the mandate of the Supreme Court.

REVERSED AND REMANDED.