First American Title Insurance Co. v. United States

848 F.2d 969

61 A.F.T.R.2d 88-1268, 88-2 USTC P 9408

FIRST AMERICAN TITLE INSURANCE CO., a Calif. corp.;

Provident Savings Bank, a Federally Chartered

Savings Bank, Plaintiffs-Appellants,

v.

UNITED STATES of America; Department of the Treasury;

Internal Revenue Service; Mark A. Moss;

Provident Financial Corp., a California

corp., Defendants-Appellees.

No. 87-6190.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted March 9, 1988.

Decided June 2, 1988.

Barry R. Laubscher, Sanford Shatz, Costa Mesa, Cal., for plaintiffs-appellants.

William S. Rose, Jr., Acting Asst. Atty. Gen., Michael L. Paup,…