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FIRST INTERSTATE BANK OF NEVADA v. U.S.

No. CV-S-94-0034-PMP (RLH).

874 F.Supp. 286 (1994)

FIRST INTERSTATE BANK OF NEVADA, as Executor of the Estate of Marilla D. Black and as Trustee of the Marilla D. Black Testamentary Trust, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Nevada.

November 21, 1994.

Attorney(s) appearing for the Case

Mark Solomon, Allen J. Wilt, Paul D. Bancroft and Stephen R. Hackett, Lionel Sawyer & Collins, Reno, NV, for plaintiff.

Brian Feldman, Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant.

ORDER

PRO, District Judge.

Presently before the Court is Plaintiff First Interstate's Motion for Summary Judgment (# 21) ("Motion"), filed September 19, 1994. The Defendant filed its Opposition (# 23) ("Opposition") on October 7, 1994. Plaintiff filed its Reply (# 24) on October 24, 1994.

I. Factual and Procedural Background

This is an action by Plaintiff First Interstate Bank of Nevada ("First Interstate") to recover overpayments...

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