Granite Rock Company; John Orcutt; Martha Edwards; Arthur Wilson Woolpert, Notice Shareholder, Plaintiffs-appellants, v. United States of America, Defendant-appellee, 371 F.3d 592 (9th Cir. 2004)

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US Court of Appeals for the Ninth Circuit - 371 F.3d 592 (9th Cir. 2004) Argued and Submitted May 12, 2004
Filed June 9, 2004

Daniel F. Polsenberg (argued) and Beau Sterling, Las Vegas, NV, for the plaintiffs-appellants.

Eileen J. O'Connor, Assistant Attorney General; Richard Farber, Joel McElvain, and Teresa E. McLaughlin (argued), Attorneys, Tax Division, United States Department of Justice, Washington, DC; Kevin V. Ryan, United States Attorney, and Jay R. Weil, Assistant United States Attorney, Northern District of California, San Francisco, CA (of counsel), for the defendant-appellee.

Appeal from the United States District Court for the Northern District of California; James Ware, District Judge, Presiding. D.C. No. CV-01-21044-JW.

Before O'SCANNLAIN, SILER,*  and HAWKINS, Circuit Judges.


We affirm for the reasons stated in Judge Ware's published opinion, 243 F. Supp. 2d 1059 (N.D. Cal. 2003).

AFFIRMED.

 *

The Honorable Eugene E. Siler, Jr., Senior United States Circuit Judge, United States Court of Appeals for the Sixth Circuit, sitting by designation

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