From Casetext: Smarter Legal Research

First Federal Sav. Bank of Washington v. U.S.

United States Court of Appeals, Ninth Circuit
Jun 22, 1993
995 F.2d 947 (9th Cir. 1993)

Opinion

No. 91-35690.

Submitted June 8, 1993.

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

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).


Summaries of

First Federal Sav. Bank of Washington v. U.S.

United States Court of Appeals, Ninth Circuit
Jun 22, 1993
995 F.2d 947 (9th Cir. 1993)
Case details for

First Federal Sav. Bank of Washington v. U.S.

Case Details

Full title:FIRST FEDERAL SAVINGS BANK OF WASHINGTON, A CORPORATION…

Court:United States Court of Appeals, Ninth Circuit

Date published: Jun 22, 1993

Citations

995 F.2d 947 (9th Cir. 1993)

Citing Cases

Cent. Pennsylvania Sav. Ass'n & Subsidiaries v. Comm'r of Internal Revenue

In the only other case involving the validity of section 1.593-6A(b)(5)(vi) and (vii), Income Tax Regs., the…