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BLISS DAIRY, INC. v. UNITED STATES

No. 79-3318.

704 F.2d 1167 (1983)

BLISS DAIRY, INC., an Arizona corporation, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided April 28, 1983.

Attorney(s) appearing for the Case

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.

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

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...

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