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, 112 F.3d 1024 (9th Cir. 1997)

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U.S. Court of Appeals for the Ninth Circuit - 112 F.3d 1024 (9th Cir. 1997) May 1, 1997

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

Prior report: 847 F. Supp. 1499.


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.