First Federal Savings Bank of Washington, a Corporation,plaintiff-appellant, v. United States of America, Defendant-appellee, 995 F.2d 947 (9th Cir. 1993)

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US Court of Appeals for the Ninth Circuit - 995 F.2d 947 (9th Cir. 1993) 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

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