Abrams v. Union Bank

9 F.3d 1550

NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.

Arnold Robert ABRAMS, et al., Plaintiff-Appellee,

v.

UNION BANK, et al., Defendants-Appellees.

Earle HAGEN, Assignee for the Benefit of Creditors of

Stephen H. Henry, Defendant-Appellee

v.

INTERNAL REVENUE SERVICE, Counter-defendant-Appellee

and

California Franchise Tax Board Counter-defendants-Appellees

and Dr. Robert M. Peck, as…