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U.S. v. CITY OF SPOKANE

No. 90-35118.

918 F.2d 84 (1990)

UNITED STATES of America, Plaintiff-Appellee, v. CITY OF SPOKANE, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided October 31, 1990.

As Amended on Grant November 27, 1990.

Attorney(s) appearing for the Case

Laurie Flinn Connelly and Michael A. Nelson, Asst. City Attys., Spokane, Wash., for defendant-appellant.

Gary R. Allen, David English Carmack, and Kenneth W. Rosenberg, Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Before SKOPIL, O'SCANNLAIN and FERNANDEZ, Circuit Judges.

As Amended on Grant of Appellee's Motion For Clarification November 27, 1990.

FERNANDEZ, Circuit Judge:

The United States brought this action against the City of Spokane ("the City") and Spokane's Manager of Finance, Peter Fortin, to preclude the collection of a tax on the gambling proceeds of a local unit of the American National Red Cross, and to recover back taxes, together with interest. The district court granted summary judgment in favor of the United...

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