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  5. 597 F.2d 1161 (1979)
 

HER MAJESTY, QUEEN IN RIGHT, ETC. v. GILBERTSON

No. 77-2185.

597 F.2d 1161 (1979)

HER MAJESTY the QUEEN IN RIGHT OF the PROVINCE OF BRITISH COLUMBIA, Plaintiff-Appellant, v. John Raymond GILBERTSON, Leonard Rosenthal, Jack Sylvester, Frank Jay Cobbs, Claude Marian Johns, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied June 21, 1979.

Attorney(s) appearing for the Case

Donald R. Stark (argued), of Williams, Stark, Hiefield, Norville & Griffin, Portland, Or., for plaintiff-appellant.

Andrew P. Kerr (argued), of Gilbertson, Brownstein, Sweeney & Kerr, Portland, Or., for defendants-appellees.

Before GOODWIN and ANDERSON, Circuit Judges, and JAMESON, District Judge.

J. BLAINE ANDERSON, Circuit Judge:

PROCEEDINGS BELOW:

The plaintiff, the Canadian Province of British Columbia, filed this diversity action against the defendants (John Raymond Gilbertson, Leonard Rosenthal, Jack Sylvester, Frank Jay Cobbs, and Claude Marian Johns) in the United States District Court for the District of Oregon. British Columbia sought recovery on a judgment for taxes which had been awarded against the defendants by a British Columbia court...

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